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Case Law Details

Case Name : CIT vs. Rajasthan And Gujarati Charitable Foundation Poona (Supreme Court)
Related Assessment Year :
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Even if entire expenditure incurred for acquisition of a capital asset is treated as application of income, assessee is also entitled to claim depreciation; Amendment in section 11(6) is prospective

Brief Facts of the Case

  • These petitions and appeals filed by the department arises due to the order of various High Courts, granting benefit of depreciation on the assets acquired by the assessee registered as charitable institutions under section 12A of th

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