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Allowability of depreciation when particulars were not furnished with return of income
Case Law Details
- Case Name
- Dasaprakash Bottling Co. vs Commissioner Of Income-Tax (Madras High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Madras High Court
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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 t...
