#section 32
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645 articlesIncome Tax

Income Tax
60% Depreciation Allowable on Software Licenses
Income Tax

Income Tax
Provision of warranty allowable as agreement has in-built warranty clause
Income Tax

Income Tax
Trust treated as AOP – Depreciation cannot be disallowed
Income Tax

Income Tax
Cement silos are plant & eligible for higher rate of depreciation
Income Tax

Income Tax
Assessee entitled to claim depreciation on goodwill
Goods and Services Tax

Goods and Services Tax
Fresh refund claim under DVAT 21 not required when claim embedded in return
Income Tax

Income Tax
Depreciation on goodwill available as it being integral part of amalgamation
Income Tax

Income Tax
Depreciation @15% is allowable on Robotix kits and not @60%
Income Tax

Income Tax
ITAT allows Depreciation on Car against Income of Hired Cars
Income Tax

Income Tax
Depreciation on licenses software allowable at the rate of 60%
Income Tax

Income Tax
Taxation Dilemma Resolved: Depreciation of Computer Accessories & Peripherals
Custom Duty

Custom Duty
Integrated Desktop Computer cannot be classified as ‘portable device’
Income Tax

Income Tax
Mere Reflection in books of account cannot be reason for non-acceptance of depreciation
Income Tax

Income Tax
