Later-Year Depreciation Cannot Be Decided Until Base Year Cost Is Finalised: ITAT Bangalore

Tata Hitachi Construction Machinery Co. Pvt. Ltd. vs DCIT (ITAT Bangalore)

When First Year Is Pending, Consequential Years Can’t Be Decided: ITAT Restores Brand Depreciation Dispute

The Bangalore “C” Bench of the ITAT restored the issue of depreciation on Brand & Technology to the file of the CIT(A), holding that consequential depreciation claims for later years cannot be adjudicated when th

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