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    <title>2023 (1) TMI 1021 - SC Order</title>
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    <description>The Supreme Court upheld the High Court&#039;s decision regarding ownership for depreciation entitlement. The Court dismissed the Special Leave Petition and any pending applications, finding no grounds to interfere with the High Court&#039;s judgment. The dispute centered on whether the lessors or the respondent, as the lessee, were entitled to claim depreciation. The Court&#039;s decision aligned with previous rulings and affirmed the respondent&#039;s entitlement to depreciation as the lessee.</description>
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    <pubDate>Fri, 20 Jan 2023 00:00:00 +0530</pubDate>
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      <title>2023 (1) TMI 1021 - SC Order</title>
      <link>https://www.taxtmi.com/caselaws?id=433274</link>
      <description>The Supreme Court upheld the High Court&#039;s decision regarding ownership for depreciation entitlement. The Court dismissed the Special Leave Petition and any pending applications, finding no grounds to interfere with the High Court&#039;s judgment. The dispute centered on whether the lessors or the respondent, as the lessee, were entitled to claim depreciation. The Court&#039;s decision aligned with previous rulings and affirmed the respondent&#039;s entitlement to depreciation as the lessee.</description>
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      <pubDate>Fri, 20 Jan 2023 00:00:00 +0530</pubDate>
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