Case Law Details
Case Name : Indorama Industries Limited Vs ITO (ITAT Delhi)
Appeal Number : ITA No. 6926/Del/2019
Date of Judgement/Order : 10/05/2023
Related Assessment Year : 2016-2017
Courts :
All ITAT ITAT Delhi
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Indorama Industries Limited Vs ITO (ITAT Delhi)
ITAT Delhi held that as per definition of block of assets u/s. 43(6)(c) of the Income Tax Act there is no condition that the plant and machinery must have been put to use for claiming depreciation.
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