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

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

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

4. Excisability of diesel generating sets - D.G. Sets are huge and are installed in a separate building, spread over large area. The same are not portable D.G. sets which...

5. Area based exemption - notification No. 50/03-CE dated 10.6.2003 - denial of benefit as the appellant was not having electricity connection or DG set installed at the...

6. Once it is held that electrical installation is a part of the composite contract for erection, commissioning or installation of WTGs, the appellant's claim for the...

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

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

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

10. Valuation - inclusion of cost of the diesel incurred for running DG Set in the Course of Providing DG Rental Service - the consideration for reimbursement of expenses,...

11. Applicability of GST - cost of the diesel incurred for running DG Set in the course of providing DG Rental Service - The consideration for reimbursement of expenses as...

12. 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...

13. Classification of supply - composite supply or not - manufacture, sale and installation of electrical equipments, ranging from LED lightings, industrial and domestic...

14. TDS u/s 194C OR 194J - services provided by highly skilled / technical professionals - supply and installation of HT and LT electrical installation equipments - services...

15. Erection, Commissioning or Installation Service - Rural Electrification - all activities having direct and proximate nexus with distribution of electrical energy. - ...