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Brace Iron and Steel Pvt. Ltd. v. Add. CIT (2021) 90 ITR 582 (Delhi)(Trib.)

S. 32 : Depreciation-Sale-cum-lease back transaction-Entitle to depreciation. [S. 43(1)]

Held that sale-cum-lease back transaction, entitle to depreciation. (AY. 2015-16)