Supreme Court · 2009 INSC 210 · Decided 18 February 2009
COMMR. of Income Tax, Dibrugarh v. Doom Dooma India LTD.
- Court
- Supreme Court of India
- Citation
- 2009 INSC 210 · [2009] 2 S.C.R. 733
- Case number
- CIVIL APPEAL No. 1094/2009
- Decided
- 18 February 2009
- Bench
- S.H. KAPADIA, H.L. DATTU (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Income Tax Act Section 43(6)(b), 260A
Headnote
A 8 ... Income Tax Act, 1961: s. 43(6)(b) - Expression " 'depreciation actually allowed' - Meaning of - Held: Means depreciation actually debited against the income of business in computing taxable income - Income Tax Rules, 1962 - r. 8. C t Income Tax Rules, 1962 - r. 8 - Depreciation - deducted in arriving at taxable income alone to be taken into account and not depreciation taken for arriving at composite income. D The questions which arose for consideration in these appeals are what is the meaning of expression "depreciation actually allowed" in Section
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