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section 43(1) of the Income Tax Act
Capital Grant Receipt for Assets with Depreciation Rate Differing from 15% to be Calculated to Applicable Rate: ITAT directs Re-Adjudication [Read Order]
April 5, 2024
A Sovereign Country cannot be treated as a person or Authority for the purpose of Sec 43(1) of the IT Act: ITAT [Read Order]
August 21, 2017
Assessing Officer is bound to look at the Litigation History of the Assessee: Delhi HC [Read Order]
June 5, 2017
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