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SAHARANPUR ELECTRIC SUPPLY CO. LTD versus COMMISSIONER OF INCOME-TAX

Real estate depreciation estimates for each assessment year to be deducted from the right of depreciation, to be changed for the current year based on factual or legal information Original law change in 1961 al Definition of original value \ lud The costs incurred by others excluding the Act are not unreasonable. Only a portion of the required item acquired from the previous period applies to the consolidated assets before the 1961 Act came into force. Part of the cost of service lines installed before the company's 1961 law must be recovered from consumers who evaluate year 1962 63 and Subsequently, the Indian Income Tax Act, 1961, section 32 (1) (iii), 34 (2), 41 (2), 43 (1), (6), 2, 4, 6 and 8 Income Tax Act, 1922 , Section 10 (2) (vi), (5) (a) famous high court advocate from Khangah Sharif lawyer