Income Tax Act, 1961 - Section 32(1) - Income Tax Rules, 1962 - Rule 5(1A) - There is no requirement under the second proviso to sub-rule (1A) of Rule 5 of the Rules that any particular mode of computing the claim of depreciation has to be opted for before the due date of filing of the return - Supreme Court of India Judgements
SUPREME COURT OF INDIA DIVISION BENCH COMMISSIONER OF INCOME TAX — Appellant Vs. M/S JINDAL STEEL AND POWER LIMITED THROUGH ITS MANAGING DIRECTOR — Respondent ( Before : B. V. Nagarathna and Ujjal Bhuyan, JJ. ) Civil Appeal No. 13771 of 2015 with Civil Appeal No. 13773 of 2015; Civil Appeal No. 5524 of 2017; […]
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