#section 32
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645 articlesIncome Tax

Income Tax
Additional depreciation cannot be denied to an entity engaged in business of generation and distribution of power
Income Tax

Income Tax
Allowance of depreciation on the basis of consistency: BSE Ltd. case
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Treatment of unabsorbed depreciation available on 1-4- 2002
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Income Tax
Penalty cannot be sustained merely for disallowance of Depreciation claimed at higher rate
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Income Tax
Additional depreciation on Plants & machinery installed in Captive Power Plant
Income Tax

Income Tax
Depreciation allowable on non-compete fees: HC
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Depreciation @ 25% on toll way rights treating as intangible asset allowable
Income Tax

Income Tax
Depreciation on Office Premises assessed as House Property Income?
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Income Tax
Non-compete rights are Intangible asset eligible for depreciation: HC
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Depreciation on vehicle fully allowable despite Partial personal use
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Income Tax
Depreciation allowable on Customer Relationship Rights as Goodwill
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Income Tax
Depreciation on Wheel loaders & Graders as Motor Vehicles
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Income Tax
Electricity is an ‘article’ or ‘thing’ & additional depreciation eligible
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Income Tax
