Disallowance of depreciation on account of energy saving and ...

Case Laws Income Tax

June 13, 2023

Disallowance of depreciation on account of energy saving and pollution control devices - AO has not disputed the fact that the devices were installed. The level of performance of devices is not a measure based on which the AO could have denied depreciation to the respondent/assessee. - HC

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Disallowance of depreciation on account of energy saving and ...

Case Laws Income Tax

June 13, 2023

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