COMMISSIONER OF INCOME-TAX versus LEVER BROTHERS LTD.
Sections 26, 62B and 136 of the Deportation Allowance for Appeal High Court Assistive Company, which had a calendar year after the year of its earnings, submitted their returns over a period of 12 months from 1 1 1994 to 31 12 1994. The return of Rs 98,961,619 as 12 months as depreciation allowance company also covered the entire 18 months period 1 period 1 started 1994, ended 30 6 1995, totaling 35, Rs 27,08,833 was claimed as 18 months \ 1 on the basis of the written value of the assets worked on depreciation allowance which stood on Act 1, 1994, of Income Year of. Calculated by the Finance Act 1995 RA diagnosis was determined for purposes of the reduction in value this year. 1995, 96, which covers the entire period of 18 months, with no breaks in the calculation, said that 18 months, because of transactions in the revenue year, from calendar to fiscal year, one income year. Not to be treated as Iuction was available to divide the year of income into two halves, consisting of the first 12 months and the second 6 months, and then there would be a reduction, which would obviously be of different value. Will deprecate.
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