Disallowance on depreciation claimed on assets of transmission ...

Case Laws Income Tax

May 27, 2021

Disallowance on depreciation claimed on assets of transmission business - AO failed to explicate as to how the transfer would fall within the meaning of demerger as given under section 2(19AA) and as how all the condition specified under section 2(19AA) of the Act were satisfied. - AT

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Disallowance on depreciation claimed on assets of transmission ...

Case Laws Income Tax

May 27, 2021

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