CIT v. Century Enka Ltd. (2023) 458 ITR 754 (Cal.)(HC)

S. 32 : Depreciation-Additional depreciation-Order of Tribunal is affirmed. [S. 32(1)(iia)]

Dismissing the appeal of the Revenue the Court held that   the Tribunal was justified in allowing the claim of additional depreciation. (AY.2006-07)