Court :
Supreme Court
Brief :
Appeal to the High Court — Finding of facts recorded by the Tribunal that machinery was not idle for the entire block period — hence it was not necessary to go into the connotation of the word ‘used’ appearing in S. 32 of the Act
Citation :
Dy. CIT v. N. K. Industries Ltd (2008) 305 ITR 274 (SC)
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DT & Audit (Exam Oriented Fastrack Batch) - For May 26 Exams and onwards Full English