Faceless reassessment jurisdiction turned on retrospective AO definition, with later faceless-assessment changes treated as clarificatory and procedur...
Assessee is entitled to the claim of depreciation i/s 32 on the gas sweetening plant which was kept ready for use during the entire previous year, though not actually used due to lack of raw material - AT
Assessee is entitled to the claim of depreciation i/s 32 on the gas sweetening plant which was kept ready for use during the entire previous year, though not actually used due to lack of raw material - AT
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