Ghosh, Partha Pratim - 2014
This study highlights the concept of depreciation and eligibility of assessee for charging depreciation as per Income … Tax Act. The rules for charging depreciation have been changed from time to time. The study presents the rules of … depreciation from the Assessment Year (AY) 1966-67 to 2012-13. The existing rule is based on the concept of ‘block of assets' which …
