Income-tax Officer's Interpretation on Bird Cage Depreciation Stands; Commissioner Can't Reopen for Alternative View.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Claim of depreciation on the cages to carry birds produced in the hatchery - where two views of a particular aspect are possible, for an Income-tax Officer, and he has chosen one, the Commissioner cannot reopen the matter on the ground that another view is possible. - HC....