Depreciation-First and last year of use of assets – computation of Depreciation allowance – Instruction reg. unfortunate of practice – Boards circular No. 22 of 1941 written down value – section 10(5)(a) – Depreciation actually allowed should be taken as amount of depreciation applicable.

Department Central Board of Revenue
Branch Income Tax,Part-IV
From Year / Date
(YYYY-MM-DD)
1941
To Year / Date
(YYYY-MM-DD)
1941
Identifier PR_750000050307
File No. D. Dis. 27(13)- I.T.
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