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

Madras High Court Dasaprakash Bottling Co. vs Commissioner Of Income-Tax  Date- 10 July, 1979 Equivalent citations: 1980 122 ITR 9 Mad Bench: Sethuraman, Balasubrahmanyan   JUDGMENT – Sethuraman, J. 1. The following question has been referred at the instance of the assessee under Section 256(1) of the I.T. Act, 1961. “Whether, on the facts and in the circumstances of the case, the Appellate Tribunal 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 a...