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.
Dis-allowance of depreciation on windmills – windmills installed & put to use on 31.03.05 – generation of electricity started in April 2005 – the claim for depreciation has to be allowed if the conditions prescribed in law are satisfied and admission by the Assessee cannot be the basis to sustain the dis-allowance of depreciation..... - AT
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