Depreciation on Assets is allowed, when such assets are kept ready for use - ITAT Delhi.
Last updated: 25 January 2021
Court :
ITAT New Delhi
Brief :
The aforesaid appeal has been filed by the assessee against the impugned order dated 07.09.2017 passed by Commissioner of Income Tax (Appeals)-XXXV, New Delhi forthe quantum of assessment passed u/s. 143(3) for theAssessment Year 2013-14. In the grounds of appeal, the assessee has raised grounds as under:
Citation :
I.T.A. No.6965/DEL/2017
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Published in Income Tax
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