Condonation of refiling delay refused where repeated defects, lack of diligence and vague explanations defeated the appeal against resolution plan app...
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Depreciation on Buildings - Adoption of WDV based on a valuation report prepared for a different purpose - Sec.32 of the Act mandates depreciation to be allowed as deduction on the WDV as understood under section 43(1)(6) of the Act. The AO therefore could not have tampered with the WDV of the Building Block of Assets based on a valuation report prepared for a different purpose. - AT
Depreciation on Buildings - Adoption of WDV based on a valuation report prepared for a different purpose - Sec.32 of the Act mandates depreciation to be allowed as deduction on the WDV as understood under section 43(1)(6) of the Act. The AO therefore could not have tampered with the WDV of the Building Block of Assets based on a valuation report prepared for a different purpose. - AT
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