#section 32
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645 articlesIncome Tax
Income Tax
Depreciation allowable on Goodwill from Acquisition of Business Unit
Income Tax
Income Tax
Depreciation on Land in Case of Composite Purchase Agreements
Income Tax
Income Tax
No depreciation on inflated portion of cost of capital asset
Income Tax
Income Tax
Additional Depreciation u/s 32(1)(iia) Allowed even if Assessee Engaged in Generation of Electricity
Income Tax
Income Tax
Depreciation cannot be allowed on non-existing / Impaired asset
Income Tax
Income Tax
Depreciation on Cars used for Business cannot be disallowed
Income Tax
Income Tax
Depreciation allowable on Non-Compete Fees – Section 32
Income Tax
Income Tax
Depreciation allowed in 1st Year cannot be disallowed in subsequent year(s) without change in facts
Income Tax
Income Tax
Eligibility for higher rate of depreciation on Erection and installation of windmill
Income Tax
Income Tax
Depreciation on Weaving Looms Allowed as same was ready for use
Income Tax
Income Tax
Highlights of Tax concessions announced by FM on 20 Sep 2019
Income Tax
Income Tax
CBDT notifies Additional depreciation on Motor car & motor vehicles
Income Tax
Income Tax
Additional 15% depreciation on Motor Vehicles- No TDS on cash payments by APMCs
Income Tax
Income Tax
