Andhra Fuels Private Limited, Hyderabad V. DCIT, Hyderabad
ITA 900/HYD/2004
2000-2001
Pronouncement Date: -
Result: Assessee
Capital assetDepreciationBusiness expenditureWrong claimCommercial expediencyOnus to proveRevised returnrevenue expenditurecapital expenditure
143(3)14A37(1)32144