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#section 32

Every article filed under the “section 32” tag — analysis, news and updates.

645 articles
Income TaxAssessee cannot be compelled to claim depreciation as Exp. 5 to Sec 32(1)(ii) is not retrospective
Income Tax

Assessee cannot be compelled to claim depreciation as Exp. 5 to Sec 32(1)(ii) is not retrospective

CA Saurabh Chokhra11 years ago
Income TaxCommercial rights in the nature of intangible assets eligible for depreciation
Income Tax

Commercial rights in the nature of intangible assets eligible for depreciation

TG Team11 years ago
Income TaxAllowance of balance additional depreciation under Income-tax Act, 1961- Finance Bill 2015
Income Tax

Allowance of balance additional depreciation under Income-tax Act, 1961- Finance Bill 2015

TG Team11 years ago
Income TaxAdditional depreciation on Plant or machinery used for less than 180 days
Income Tax

Additional depreciation on Plant or machinery used for less than 180 days

TG Team11 years ago
Income TaxBudget 2015- Incentives for Andhra Pradesh and Telangana
Income Tax

Budget 2015- Incentives for Andhra Pradesh and Telangana

TG Team11 years ago
Income Tax19 Mistakes in claim/allowance of Depreciation -Income Tax Act
Income Tax

19 Mistakes in claim/allowance of Depreciation -Income Tax Act

TG Team12 years ago
Income TaxCAG on depreciation under Income Tax Provisions
Income Tax

CAG on depreciation under Income Tax Provisions

TG Team12 years ago
Income TaxControl issues of ITD relating to allowance of depreciation & amortisation
Income Tax

Control issues of ITD relating to allowance of depreciation & amortisation

TG Team12 years ago
Income TaxBusiness information instrumental in carrying on newly acquired business and expense on such info  eligible for depreciation
Income Tax

Business information instrumental in carrying on newly acquired business and expense on such info eligible for depreciation

CA Saurabh Chokhra12 years ago
Income TaxBuilt Operate Transfer Project- Allowability of depreciation on Toll Road
Income Tax

Built Operate Transfer Project- Allowability of depreciation on Toll Road

Navneet Singal12 years ago
Income TaxAmendment in Income Tax Rules Related to Depreciation on Fixed Assets
Income Tax

Amendment in Income Tax Rules Related to Depreciation on Fixed Assets

TG Team12 years ago
Income TaxAdjustment in book profit for depreciation not permissible in depreciation amount is certified by the auditor
Income Tax

Adjustment in book profit for depreciation not permissible in depreciation amount is certified by the auditor

CA Prarthana Jalan12 years ago
Income TaxHC Explains Distinction between hire purchase transactions and loan transactions
Income Tax

HC Explains Distinction between hire purchase transactions and loan transactions

TG Team12 years ago
Income TaxDepreciation on electric fittings which are integral part of plant and machinery can be claimed at @25%
Income Tax

Depreciation on electric fittings which are integral part of plant and machinery can be claimed at @25%

TG Team13 years ago