#section 32
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645 articlesCorporate Law

Corporate Law
Resolution plan of Superdrawn Industries Private Limited stands approved
Income Tax

Income Tax
Reassessment of income other than income for which AO had formed a reason is unjustified
Income Tax

Income Tax
Brand names being intangible assets are amenable to depreciation u/s 32(1)(ii)
Company Law

Company Law
Settlement between parties cannot be directed by way of an order under IBC: NCLAT
Income Tax

Income Tax
ITAT allows Additional Depreciation Allowed on Captive Power Plant Equipment
Income Tax

Income Tax
ITAT Hyderabad allows 60% Depreciation on Computer Peripherals
Income Tax

Income Tax
TDS u/s 195 not deductible as no income of non-resident is chargeable to tax
Goods and Services Tax

Goods and Services Tax
Claim Refund in Form DVAT-21 If Not Claimed in Return: Delhi HC
Income Tax

Income Tax
Trust can claim both depreciation & application of income on asset in its purchase year
Income Tax

Income Tax
Depreciation on right to build and operate tool road is admissible as intangible asset
Income Tax

Income Tax
Depreciation under IT Act Section 32 not allowable if No Business Activity
Income Tax

Income Tax
Depreciation u/s 32 not available in absence of any business activity
Income Tax

Income Tax
Depreciation eligible on Solar Power Plant as electricity utilized for factory operations
Corporate Law

Corporate Law
