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1. Depreciation on electrical installation - rate of depreciation - electrical installation is integral to the plant and machinery used for manufacturing steel - CIT(A) has...

2. The assessee is entitled to claim additional depreciation u/s 32(1)(iia) on electrical items forming part of plant and machinery, even if not engaged in manufacture or...

3. Depreciation on Electric Installation used in factory premises to operate various Machinery & Equipments in manufacturing of POY and polyester chips - electrical...

4. Depreciation @ 15% on the electrical installations and further additional depreciation of 10% - electrical installation was to be treated as part of plant and machinery...

5. Disallowance of excess depreciation of electrical installation - since the assessee is engaged in manufacturing of cotton yarn and the electrical installation for which...

6. Depreciation on Electrical Fittings – 15% or 25% - once a particular depreciable asset enters the block it losses its identity and it is not possible to apply the new...

7. Depreciation on electrical fitting - plant and machinery v/s furniture and fixtures - It is necessary to have electrical fittings for the power supply to the machineries...

8. Depreciation on electric installations - to be classified as Furniture or Plant & Machinery - assessee failed to prove that electrical installations which are claimed to...

9. Rate of depreciation - the electrical cables, fittings and other electrical works connected with windmill are single composite unit are eligible for depreciation at the...

10. When electrical installations are treated as plant and machinery the depreciation has to be allowed @ 25% as per provisions contained u/s 32

11. Disallowance of depreciation on guest house - assessee has claimed depreciation @ 10% on guest house, which is applicable to factory and office buildings - assessee had...

12. Higher rate of depreciation - The appellant's argument that since ‘main machinery' used by it is 'injection moulding machine', all the items should qualify for...

13. Disallowance of higher reduction of depreciation on the cost of civil engineering works for laying foundation of solar power panels - the expenditure which is incurred...

14. Accelerated depreciation - installation of plant and machinery - mproved design of tractors - improvements made thereon based on their own in house R&D efforts -...

15. Disallowance of depreciation of plant and machinery - even assuming for a moment, the asset was not put to use in the business of the assessee, but when the plant and...