https://www.taxtmi.com/highlights?id=61820 Depreciation @ 10% on improvements carried out in the lease hold premises - Assessee claimed 100% depreciation on the leasehold improvements - The ingredients and prerequisites of a capital expenditure or revenue expenditure would remain the same, and not undergo any change depending on whether the building is owned or occupied as lessee or other occupancy rights leased premises. - AT en-us Sat, 05 Feb 2022 21:59:28 +0530 Sat, 05 Feb 2022 21:59:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=61820 Depreciation @ 10% on improvements carried out in the lease hold premises - Assessee claimed 100% depreciation on the leasehold improvements - The ingredients and prerequisites of a capital expenditure or revenue expenditure would remain the same, and not undergo any change depending on whether the building is owned or occupied as lessee or other occupancy rights leased premises. - AT Highlights Income Tax Sat, 05 Feb 2022 21:59:28 +0530 https://www.taxtmi.com/highlights?id=61820