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<h1>Court quashes assessment rectification notices for 1989-90 & 1990-91, central subsidy not to reduce asset costs</h1> The HC of Himachal Pradesh quashed notices to rectify assessment mistakes for 1989-90 and 1990-91. The court held that central subsidy should not reduce ... Actual Cost, Income Tax Act, Rectification Of Mistakes The High Court of Himachal Pradesh quashed notices proposing to rectify mistakes in assessment years 1989-90 and 1990-91. The court ruled that central subsidy should not be reduced from the cost of assets for depreciation calculation. The writ petition was allowed, and the notices were quashed. No costs were awarded.
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