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Dabur India Ltd vs. CIT (Delhi High Court)

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COURT:
CORAM:
SECTION(S):
GENRE:
CATCH WORDS:
COUNSEL:
DATE: (Date of pronouncement)
DATE: September 23, 2008 (Date of publication)
AY:
FILE:
CITATION:

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).

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  1. Plastiblends vs. ACIT (Bombay High Court) | archives says:
    December 19, 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 […]