S. 32 : Depreciation-Rate of depreciation-Plant-Oil Well-Plant-Eligible for depreciation at higher rate of 80 Per Cent.-Supreme Court-SLP of Revenue is dismissed.
CIT (IT) v. Joshi Technologies International Inc. (2023)459 ITR 146 / 294 Taxman 706 (SC) Editorial : Refer, CIT (IT&TP) v. Joshi Technologies International Inc. (2023) 459 ITR 142 / 153 taxmann.com 710 (Guj)(HC)