Saturday, March 26, 2011

DT Recent Case Laws - CIT v. Smt.A.Sivakami & Another 2010

CIT v. Smt.A.Sivakami & Another2010
Assessee is eligible to claim depreciation on the busses not registered in her name but she is beneficial owner. Owner is a person who is entitled to receive income from property in his own right. Owner need not necessarily b lawful owner entitled to pass on the title of property to another

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