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Depreciation is to be allowed even if not claimed in Return
Case Law Details
- Case Name
- Rakesh Singh Vs Assistant Commissioner of Income-tax (ITAT Bangalore)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2007-08
- Courts
- All ITAT, ITAT Bangalore
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In view of Explanation 5 to section 32(1), the Assessing Officer was duty-bound to grant depreciation allowance, whether the same is claimed by the assessee or not, provided the conditions mentioned under section 32 are satisfied.
IN THE ITAT BANGALORE BENCH ‘B’
Rakesh Singh
versus
Assistant Commissioner of Income-tax
IT APPEAL NO. 1027 (BANG.) OF 2011
[ASSESSMENT YEAR 2007-08]
AUGUST 24, 2012
ORDER
George George K, Judicial Member
This appeal instituted by the assessee is directed against the order of the CIT (A), Mysore dated 26/8/2011. The relevant assessme...
