https://www.taxtmi.com/caselaws?id=4177 The High Court held that the Assessing Officer's role under Section 115-J of the Income Tax Act was limited to verifying certified accounts under the Companies Act and not to dictate the depreciation calculation method. The Court ruled in favor of the assessee, allowing the higher depreciation claimed and disposed of the reference accordingly. en-us Sat, 28 Oct 2006 00:00:00 +0530 Sat, 26 Jul 2008 16:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=4177 The High Court held that the Assessing Officer's role under Section 115-J of the Income Tax Act was limited to verifying certified accounts under the Companies Act and not to dictate the depreciation calculation method. The Court ruled in favor of the assessee, allowing the higher depreciation claimed and disposed of the reference accordingly. Case-Laws Income Tax Sat, 28 Oct 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=4177