Dismissing the appeal of the revenue the Tribunal held that ; hoardings is entitled to 100 Per Cent. depreciation. ( AY. 2010-11)
DCIT v. Vantage Advertising P. LTD. (2018) 61 ITR 564 (Kol) (Trib)
S. 32: Depreciation — Advertising Company — Hoardings is entitled to 100 Per Cent. depreciation.