depreciable asset

Rates of depreciation under the Companies Act as mentioned in Schedule XIV

Section 205 of the Companies Act, 1956, prescribes the methods of charging depreciation. We are producing below the Rates of depreciation under the Companies Act as mentioned in Schedule XIV
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Reopening under section 147 by the AO on the same set of facts, without there being any additional information, can only be considered as change of opinion

As can be seen from the above the adjustment made by the assessee is according to the provisions of the Act. Since both the industrial galas fall within the block the WDV is increased by the actual cost of the asset falling within the block and reduced by the amount payable in respect of the asset sold. Accordingly we do not find any mistake in assessee's working of the block of assets which is according to the provisions of section 43(6)(c). The A.O.'s action in denying..
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