TY  - GEN
AU  - JAIN, S M
TI  - Depreciation claims under the IT Act: Need to be pragmatically viewed
PY  - 2014///
KW  - TAXATION
N2  - There have been confliciting judicial decisions in the matter of depreciation on leased assets but the recent decision of the Supreme Court seeks to put an end to the controversies and set the matter right and clear. This article briefly expalinsthis important ruling
ER  -