Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Entitlement for 100% depreciation on value of cylinders purchased – an article whose cost is less than ₹ 5,000/- cannot form part of the block of assets much less the depreciation is subjected to any test as to extent of use - HC
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