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

2. 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...

3. Electrical installations – “electrical fittings” or “plant and machinery” – Rate of depreciation 10% or 15% - issue remanded back to the tribunal to examine the question...

4. 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...

5. 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...

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

7. Assessee is entitled for 100% depreciation in respect of vinyl flooring, false ceiling, glass and wooden partitioning, electrical wiring, Net work cabling etc., in the...

8. 100% depreciation on the false ceiling and wooden partition inclusive of furniture, electrical wiring and interior decoration allowed.... - HC

9. 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...

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

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

12. Rate of tax - Electrical Wiring Harness - The Electrical Wiring Harness manufactured by the Applicant falls under the HSN tariff item No. 85443000 - from 15.11.2()17,...

13. Classification of Cord wire - Electronic good or Electrical good - the cord wire connecting the main switch with the instrument would not fall under the category of...

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

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