Section 43B ki Confusion

tax general intermediate question

Yeh kaise ho sakta hai ki koi company apne depreciation allowance ko 8-10 saal ke liye defer kar sakta hai? Main socha hai ki aapko Section 43B ka pata ho, lekin mera koi samajh na ho raha hai. Agar koi company 5-6 saal ke liye apne assets par depreciation allowance claim nahin karti hai, toh phir woh jo allowance claim karti hai, voh tax mein deduct ho jata hai? Lekin agar woh allowance ko defer karta hai aur 8-10 saal baad claim karta hai, toh phir iska kya hai? Company ke paas jo assets hai, voh toh ab 8-10 saal purana ho gaya hoga. Toh voh depreciation allowance ka claim kaise karega?

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Varun ยท Law Enthusiast

Bhai, main bhi Section 43B ki confusion mehse ho raha hoon. Par ek baat yeh hai, ham kisi bhi case mein Section 43B ka reference lenge, toh pata lagta hai ki yeh 2013 amendment se introduce hua tha. Isse pata chalta hai ki ham kisi bhi case mein jo 2013 se pehle ki hai, usmein aisa naa ho sakta hai.