Held that the requiring the assessee to place on record the comparative chart was not imperative for arriving at a decision whether the assessee was entitled to depreciation under section 32. Order of Tribunal is affirmed.(AY.2013-14)
PCIT v. Nestle India Ltd. (No. 1) (2023)457 ITR 210/153 taxmann.com 150 (Delhi)(HC)
S. 32 : Depreciation-User of asset-Pollution control devices-Order of Tribunal is affirmed.