Depreciation Allowed on Right of Way Expenditure; Excludes Security and Crop Costs u/s 32.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Depreciation on expenditure incurred towards obtaining Right of Way (ROW) - The grounds taken by the Revenue in respect of deletion of disallowance of depreciation claim on Right of Way (ROW) other than security and cost of crop is allowed. - AT....