Search: depreciation

3 results for “depreciation”+ Section 40A(7)clear

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Section 36(1)(vii)4 Section 36(1)(va)3 Deduction3 Section 37(1)2 Section 322 Depreciation2

COMMISSIONER OF INCOME TAX vs. MAHENDRA MILLS

The appeal is dismissed

C.A. No.-005394-005394 - 1994Supreme Court15 Mar 2000

For Respondent: MAHENDRA MILLS

Section 32Section 34Section 72Section 73

40A, such depreciation shall be excluded for the purposes of sub-rule (1)." This Rule 5AA prescribed the particulars for depreciation necessary to be furnished for allowance of depreciation. Prior to insertion of Rule 5AA return of income tax in the form prescribed itself required particulars to be furnished if the assessee claimed depreciation. Mr. Dastur said that the case

COMMISSIONER OF INCOME TAX vs. MAHENDRA MILLS

M/S. SOUTHERN TECHNOLOGIES LTD. vs. JOINT COMMNR. OF INCOME TAX, COIMBATORE

COMMISSIONER OF INCOME TAX vs. MAHENDRA MILLS

M/S. SOUTHERN TECHNOLOGIES LTD. vs. JOINT COMMNR. OF INCOME TAX, COIMBATORE

CHECKMATE SERVICES P LTD vs. COMMISSIONER OF INCOME TAX-I