Criteria for claiming 100% depreciation on assets, under the Income Tax Act
Last updated: 08 June 2021
Court :
ITAT Mumbai
Brief :
Aforesaid appeal by revenue for Assessment year [AY in short] 2012-13 contest the order of Ld. Commissioner of Income Tax (Appeals)-10, Mumbai [in short CIT(A) ] dated 31/05/2019 which has invalidated the reassessment proceedings as initiated by Ld. AO for the year under consideration.
Citation :
I.T.A. No.5227/Mum/2019
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Published in Income Tax
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