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1. Classification of Bypass Toll Road – Building or Plant - the toll road would not qualify as a ‘plant’ so as to entitle the assessee a higher rate of depreciation - HC

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

3. Poultry shed is not a “plant“ assessee not eligiblefor higher rate of depreciation as applicable to a “plant“ dep. as applicable to a "building" is allowable

4. Treatment of building as plant - when it is found as a fact that the building has been so planned and constructed as to serve the assessee’s special technical...

5. The Supreme Court interpreted clauses (c) and (d) of sub-section (5) of Section 17 of the Central Goods and Services Tax Act, 2017. Regarding clause (c), the Court held...

6. Common registration for two units - different territorial jurisdiction - the appellant is not entitled to get their Duliajan processing plant included in their...

7. Refund of Service Tax paid on construction activity - commercial construction or not - there is no doubt that building constructed by the Contractor is medical college...

8. Approval u/s 80G Denied - Real purpose to construct a building not known - Revenue submitted that the applicant generated huge resources in the name of building...

9. Deduction u/s 54F - Denial of deduction as building was constructed for commercial purposes - It is clear that even before the building was let out on lease, the...

10. 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...

11. Higher rate of depreciation - machinery is put on hire in the business - the assessee has not shown any hire charges in respect of heavy earth moving machineries used by...

12. Poultry shed is not a "plant" enabling the assessee to the higher rate of depreciation as applicable to a "plant" and that it is entitled to claim depreciation as...

13. The case pertains to the validity of input tax credit (ITC) availed on construction goods for a building leased to an educational institution. The Supreme Court held...

14. Refund claim of input service tax credit - input service or not - Erection, Commissioning & Installation Services - Construction or execution of works contract of a...

15. Assessee is entitled for depreciation on dumpers and pay loaders at the higher rate - AT