Declared value for used garments needs reliable comparables; restricted second-hand imports without licence may still attract confiscation and moderat...
To deny the benefit of additional depreciation to a generating entity on the basis that electricity is not an “article” or “thing” is in our view an artificially restrictive meaning of the provision - Claim u/s 32(1)(iia) allowed.
To deny the benefit of additional depreciation to a generating entity on the basis that electricity is not an “article” or “thing” is in our view an artificially restrictive meaning of the provision - Claim u/s 32(1)(iia) allowed.
Note: It is a system-generated summary and is for quick reference only.