000			00685npc a2200157Ia 4500
008			140613s2014 xx 000 0 und d
060			_a336.2
100			_aJAIN, S M
245			_aDepreciation claims under the IT Act _bNeed to be pragmatically viewed
260			_c2014
300			_a163-165
520			_aThere 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.
653			_aTAXATION
773			_oP15293 _nM _921899 _011164 _tCHARTERED SECRETARY
942			_2ddc _cARTCL
999			_c12447 _d12447