Ready to use is a prima facie requirement for claiming Depreciation and Interest u/s 36(1)(iii) rather than put to use.

Last updated: 12 January 2021

Court :
ITAT Bangalore

Brief :
This appeal is filed by the assessee and the same is directed against the order of learned CIT (A) – 4 Bengaluru dated 30.11.2017.

Citation :
ITA No. 525/Bang/2018

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Published in Income Tax
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