"10 July 1979" Archive

Allowability of depreciation when particulars were not furnished with return of income

Dasaprakash Bottling Co. vs Commissioner Of Income-Tax (Madras High Court)

Whether ITAT was justified in allowing depreciation even though the particulars were not furnished in the appropriate part of the return of income but they were furnished in the course of the assessment proceedings before the Income-tax Officer at the latter's requisition ?...

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