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.
Revision u/s 263 - nature of modification and improvement expenditure leasehold Workshop - the observation of the CIT that said expenditure is capital in nature (not Revenue in nature) and eligible for Depreciation is correct - AT
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