1991 (2) TMI 90

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....ons)<br>Dated:- 20-2-1991<br>- - -<br>Income Tax<br>Judge(s)&nbsp; : D. R. DHANUKA., T. D. SUGLA&nbsp; JUDGMENT The judgment of the court was delivered by T. D. SUGLA J.-In this departmental ....

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....as not entitled in law to allow depreciation when the assessee has not supplied the particulars for grant of depreciation allowance as required by section 34 of the Act ?" Counsel are agreed that t....