Taj Lands End vs. ACIT (ITAT Mumbai)

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DATE: (Date of pronouncement)
DATE: June 10, 2008 (Date of publication)
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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.