#section 32
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645 articlesIncome Tax
Income Tax
Depreciation allowed on foreign exchange fluctuation loss on loan for purchase of windmill
Income Tax
Income Tax
Right to Collect Toll’ Eligible for Depreciation as ‘Intangible Asset’
Income Tax
Income Tax
Section 11(6) Depreciation not allowable if value of assets claimed as application of income
Income Tax
Income Tax
Networking equipment used as part of computer function will be classified and depreciable as computers
Income Tax
Income Tax
Depreciation allowable on table, tools, trollies used in laboratory at rate applicable on machinery
Income Tax
Income Tax
Depreciation on windmill turbine available in year it is put to use
Income Tax
Income Tax
Depreciation not allowable if proof of addition to fixed Assets not submitted
Income Tax
Income Tax
ATM Machines Eligible for Depreciation rate of Computer Software
Income Tax
Income Tax
Additional depreciation u/s 32(1)(iia) allowable on power generation activity
Income Tax
Income Tax
Expenditure for executing a project is an intangible asset eligible for depreciation
Income Tax
Income Tax
ITAT allows depreciation in respect of closed units or non-functional undertakings
Income Tax
Income Tax
Depreciation u/s. 32 available on non-compete fees
Income Tax
Income Tax
Additional depreciation not eligible on capitalization of forex loss
Income Tax
Income Tax
