Supreme Court of India
Commr. of Income Tax, Dibrugarh v. Doom Dooma India Ltd.
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From the headnote
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. t Income Tax Rules, 1962 - r. 8 - Depreciation - Manner of computation - Held: Depreciation deducted in arriving at taxable income alone to be taken into account and not depreciation taken for arriving at composite income. 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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