Shanti Prime Publication Pvt. Ltd.
Sec. 32 of Income Tax Act, 1961—Depreciation -Depreciation as claimed by the assessee on the assets was disallowed by Assessing Officer as purchase bills submitted by the assessee are treated as not genuine - RMV IT SERVICES P. LTD. V/s ASSTT. CIT - [2020] 82 ITR (TRIB) 590 (ITAT-KOLKATA)