Depreciation- put to use condition
In the case of Gujarat Narmada Valley Fertilisers Co. Ltd. V. Dy. CIT (108TAX213) the assessee had not made any…
......Read MoreIn the case of Gujarat Narmada Valley Fertilisers Co. Ltd. V. Dy. CIT (108TAX213) the assessee had not made any…
......Read MoreThe Bombay High Court in the case of CIT v. J. R. Lalwani(108TAX413) reiterated the well settled law laid down…
......Read MoreIn the context of computation of deduction u/s 80HHC the Jaipur Bench of the ITAT in the case of Wolkem…
......Read MoreIn the case of CIT v. South India Corpn. Ltd.(108TAX322) the payment of provident fund was made after the grace…
......Read MoreIn the context of an assessee running a five star hotel who had claimed investment allowance on air conditiong system…
......Read MoreIn the case of CIT v. R.L. Sood (108TAX27) the assessee who sold a residential house booked a flat with…
......Read MoreThe Madras High Court in the case of CIT v. Premier Cotton Mills Ltd. (108TAX218) held that even substantial expansion…
......Read MoreIn the case of CIT v. Trehan Enterprises (108TAX189) the assessee in making a claim for deduction u/s 80J and…
......Read MoreIn the case of Mrs. Uma Loomba v. CIT (108TAX232) the assessee who carried on business in Amritsar shifted to…
......Read MoreIn the case of Dy. CIT v. Ganesh Chhababhai Valabhai Patel Family Trust (108TAX78) as part of the business of…
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