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Dabur India Ltd vs. CIT (Delhi High Court)

While computing normal profits which do not involve Ch VI-A relief, an assessee is entitled not to claim depreciation. However, where deduction under Ch VI-A is claimed depreciation is mandatory.

 

Vahid Paper Mills 98 ITD 165 (SB) (Ahd) approved.

 

See also: Scoop Industries (Bom-Goa).


Related Judgements

  1. Taj Lands End vs. ACIT (ITAT Mumbai) 

    It is not mandatory for an asseessee to claim depreciation prior to the insertion of Explanation 5 to s. 32. Vahid Paper Converter vs. ITO 100 TTJ 532 (Ahd) (SB) distinguished.

Posted in All Judgements, High Court |

One Response to “Dabur India Ltd vs. CIT (Delhi High Court)”

  1. Plastiblends vs. ACIT (Bombay High Court) | archives Says:
    December 19th, 2008 at 5:08 pm

    [...] see: Dabur India Ltd vs. CIT (Delhi High Court) where Vahid Paper Mills 98 ITD 165 (SB) (Ahd) was upheld. Posted in All Judgements, High [...]