Ref. to High court , Calcutta – I.I.T. Act, sec 26(2) – Assessment – Accompany succeeded by another – allocation of un observed deprecation decision – Successor is not entitled to claim nor can be claim depreciation or original cost to the predecessor M/S. Indian Irant Still Co. Ltd.
| Ministry/ Department/ Residency | Central Board of Revenue |
| Branch | Income Tax,Part-IV |
| From Year / Date (YYYY-MM-DD) |
1940 |
| To Year / Date (YYYY-MM-DD) |
1940 |
| Identifier | PR_750000049987 |
| File No./Reference No./Sheet No./Folio No. | R. Dis. 45(55)- I.T. |
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2 views
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