Allowability of 100% depreciation on particle size analyzer and ...

Recalculate 100% depreciation on particle size analyzer and dust collector based on usage days in fiscal year.

April 18, 2014

Case Laws Income Tax AT

Allowability of 100% depreciation on particle size analyzer and dust collector - AO is directed to re-calculate depreciation @ 100% but considering the date of purchase of machineries whether it is for 180 days or less than 180 days - AT

View Source

← Previous Next →

Allowability of 100% depreciation on particle size analyzer and ...

Recalculate 100% depreciation on particle size analyzer and dust collector based on usage days in fiscal year.

April 18, 2014

Case Laws Income Tax AT

You may also like:

Depreciation on machinery and equipments - Depreciation @ 25% or 100% - Even before this Court, learned counsel for the Assessee was unable to demonstrate why the...

Depreciation @ 40% or 100% - transport vehicle as consisting of two parts, viz., cylinder and vehicle - entitled to claim depreciation at 100 per cent .... - HC

Index of Eight Core Industries (Base: 2004-05=100) , August 2011.

Disallowance of commission expenses - Once the sample size has been selected by the AO and which has been accepted by the ld CIT(A), the findings on examination of such...

Nature of Duty Paid by 100% Export Oriented Units (EOU) - The CESTAT held that while the measure adopted for computing duty paid by 100% EOUs may be based on customs...

Depreciation on wind electric generations - wind mill generator is nothing but wind mill equipment on which depreciation is allowable @ 100% as per the statutory provision - AT

Allowability of depreciation @10% as against 100% claimed by the assessee - nature of expenditure on Civil work, flooring work, and finishing work, etc incurred as...

Allowability of depreciation on shuttering material - he assessee was the owner of the shuttering which was ready to use - Assessee is entitled for 100% depreciation - HC

Assessee had claimed depreciation on carats @ 100%, however, AO allowed @ 50% - Depreciation on carats as claimed by the assessee is allowed - AT

Claim of depreciation in respect of assets allegedly leased - financing transactions - assessee purchased assets and leased back to the same company claiming 100% depreciation - HC

The case concerns the retrospective nature of an amendment to u/s 32(1)(ii) by the Finance Act, 2015, relating to additional depreciation on plant or machinery. The...

100% Depreciation on "Jetty" - The main function of a Jetty was to provide a passage or, a platform to ferry articles onto the concerned Vessels. This could have been...

Temporary erection which was intended to use for temporary purpose is entitled for 100% depreciation - The department is not correct in saying that the wooden structure...

Allowance of depreciation - depreciation on toll road as building - ownership of the assets - depreciation allowed - AT

Depreciation u/s 32 - for claiming higher rate of depreciation, there is no requirement under the Act of usage of the assets by the assessee himself - HC

Quick Updates: