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Section 325 Section 43(1)2 Exemption2 Deduction2 Depreciation2

COMMISSIONER OF INCOME-TAX(CENTRAL) vs. M/S. GWALIOR RAYON SILK MFG.(WVG.)CO.LTD

The appeal is partly allowed

C.A. No.-002916-002916 - 1980Supreme Court29 Apr 1992

For Respondent: GWALIOR RAYON SILK MANUFACTURING CO. LTD

Section 256(1)Section 256(2)Section 32

depreciation setting at rest the variable rates claimed by the assessee. Rules validly made have the same force as the sections in the Act. [1029 C] 11. The inclusive definition of ‘building’ to include roads etc. enlarges the scope of Section 32 and does not whittle down its effect. [1029 D] C.I.T. v. Coromandel Fertilsers

M/S D. N. SINGH THROUGH PARTNER DUDHESHWAR NATH SINGH vs. COMMISSIONER OF INCOME TAX

C.A. No.-003738-003739 - 2023Supreme Court

COMMISSIONER OF INCOME-TAX(CENTRAL) vs. M/S. GWALIOR RAYON SILK MFG.(WVG.)CO.LTD

M/S D. N. SINGH THROUGH PARTNER DUDHESHWAR NATH SINGH vs. COMMISSIONER OF INCOME TAX

COMMISSIONER OF INCOME-TAX(CENTRAL) vs. M/S. GWALIOR RAYON SILK MFG.(WVG.)CO.LTD

M/S D. N. SINGH THROUGH PARTNER DUDHESHWAR NATH SINGH vs. COMMISSIONER OF INCOME TAX

COMMISSIONER OF INCOME TAX, HYD. vs. M/S. P.J. CHEMICALS LTD

ASSISTANT COMMISSIONER OF INCOME TAX (EXEMPTIONS) vs. AHMEDABAD URBAN DEVELOPMENT AUTHORITY