COMMISSIONER OF INCOME-TAX versus D.P.S (I.) (PVT.) LTD.
Depreciation does not allow additional shift allowance plant or machinery, especially in relation to allowance shift allowance, in relation to such plant or machinery in the Indian Income Tax Act, 1961, Section 32 Indian Income Tax Rules, 1962, R5, Annex I, Item III. Can go , Sub item (iv)
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