Case Law Details
Case Name : Pune Heat Treat P. Ltd. Vs ITO (ITAT Mumbai)
Appeal Number : ITA No. 7178/Mum/2011
Date of Judgement/Order : 30/04/2014
Related Assessment Year : 2003- 04
Courts :
All ITAT ITAT Mumbai
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It is an admitted fact that the assessee has changed the method of depreciation from straight line method to written down value method. Deprecation has been calculated in accordance with the new method from the date of assets coming into use. Therefore depreciation for the current year was higher and profit was lower
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