https://www.taxtmi.com/highlights?id=24090 Claim of assessee for depreciation @ 80% of energy saving devices denied - after the introduction of concept of “block of assets”, the assets loose identity the moment they enter the block and therefore the rate of depreciation of a particular item of depreciable asset cannot be tampered with in a subsequent assessment year - AT en-us Thu, 06 Aug 2015 07:44:05 +0530 Thu, 06 Aug 2015 07:44:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=24090 Claim of assessee for depreciation @ 80% of energy saving devices denied - after the introduction of concept of “block of assets”, the assets loose identity the moment they enter the block and therefore the rate of depreciation of a particular item of depreciable asset cannot be tampered with in a subsequent assessment year - AT Highlights Income Tax Thu, 06 Aug 2015 07:44:05 +0530 https://www.taxtmi.com/highlights?id=24090