#section 32
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645 articlesIncome Tax
Income Tax
Depreciation eligible on Goodwill acquired under slump sale agreement
Income Tax
Income Tax
ITAT allows depreciation on molasses tanks
Income Tax
Income Tax
Depreciation not allowable on legal service expenses not resulting in any commercial rights
Income Tax
Income Tax
Additional depreciation u/s 32(1)(iia) available in respect of windmill
Income Tax
Income Tax
ITAT allows 100% depreciation on temporary Office structure
Income Tax
Income Tax
Depreciation compulsorily allowed even if Assessee has not Claimed It
Income Tax
Income Tax
ITAT allows Carry Forward of depreciation in succeeding assessment years
Income Tax
Income Tax
Depreciation on securities Available for Sale (AFS) is allowable claim
Income Tax
Income Tax
Lease Rental cannot be allowed on container shown in books as assets, depreciation allowed
Income Tax
Income Tax
Depreciation allowed as plant & machinery on AC, telephone, office equipment
Income Tax
Income Tax
Depreciation on 120 Computers cannot be denied by alleging personal use
Income Tax
Income Tax
Higher depreciation rate admissible on motor Lorries used in Lorry hiring business
Income Tax
Income Tax
Depreciation eligible on goodwill arisen pursuant to business acquisition
Income Tax
Income Tax
