Can AO include roads under the definition of Building for depreciation purposes even though the appellant has rights in the developed Toll Road?
Last updated: 29 May 2021
Court :
ITAT Delhi
Brief :
Both appeals filed by the assessee for the assessment years 2012-13 & 2013-14 are directed against the order of learned CIT(A)-35, New Delhi both dated 02.02.2017.
Citation :
ITA 1593/DEL/2017
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Published in Income Tax
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