#section 32
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645 articlesIncome Tax
Income Tax
Additional depreciation available on installation of power plant & windmill
Income Tax
Income Tax
No addition for bogus purchases – Depreciation cannot be disallowed on such purchase
Income Tax
Income Tax
Computer Software entitled to 60% depreciation
Income Tax
Income Tax
No Section 271(1)(c) penalty for mere disallowance of depreciation
Income Tax
Income Tax
Depreciation allowable on finance leased assets related to Business
Income Tax
Income Tax
60% depreciation eligible on UPS forming integral part of computer
Income Tax
Income Tax
Depreciation cannot be denied merely for Registration of cars in directors name
Income Tax
Income Tax
Tools, dies, jigs used for Manufacturing eligible for Additional Depreciation
Income Tax
Income Tax
Vehicles let on hire eligible for higher depreciation
Income Tax
Income Tax
ITAT allows Depreciation on Non-compete fees & Market information
Income Tax
Income Tax
Impact of Waiver of Loan or Liability on Depreciation Claim
Income Tax
Income Tax
Depreciation on non compete fee not allowable: ITAT Delhi
Income Tax
Income Tax
Depreciation on windmills allowable despite negligibly small production of electricity
Income Tax
Income Tax
