Introducing the “In Favour Of” filter in Case Laws.
- ⚖️ Instantly identify judgments decided in favour of the Assessee, Revenue, or Appellant
- 🔍 Narrow down results with higher precision
Try it now in Case Laws →
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Introducing the “In Favour Of” filter in Case Laws.
Try it now in Case Laws →
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of Cessation / waiver of interest liability - addition u/s 41(1) - earlier interest was capitalized as part of cost of assets and depreciation was claimed - Depreciation claimed on the capital assets are not at all covered under provision of section 41(1) - No addition - AT
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