Tribunal held that , Company purchasing car in name of its manager which is used for the purpose of its business is entitle to depreciation.( AY.2010-11, 2011-12)
CIT v. Ahmedabad Strips P. Ltd. (2018) 64 ITR 683 (Ahd) (Trib)
S. 32 : Depreciation -Motor Car — Company purchasing car in name of its manager which is used for the purpose of its business is entitle to depreciation.