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HC:Chlorine toners & Computers, not plant and machinery, upholds 60…
ITAT: ITAT:Non-compete fee ineligible for depreciation u/s 32; Distinguishes…
ITAT:BOT project operator eligible for depreciation; Legal ownership irrelevant …
ITAT:Audit report filing before due-date sufficient to claim higher depreciation …
ITAT:Allows balance 10 additional depreciation in subsequent year, absent…
HC:Depreciation on machinery allowed to owner engaged in leasing business
ITAT: Lease of Industrial park not house-property income; Sec 80IA deduction…
HC: HC: Non-compete fee paid akin to commercial right, eligible for depreciation …
ITAT:Refuses depreciation claimed through rectification; Rejects assessee's…
HC: HC: Goodwill not depreciable pre-1997; Can't allocate goodwill cost to…
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Taxsutra Database
Reservoir
Greentick