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Income Tax - Highlights / Catch Notes

Home Highlights December 2013 Year 2013 This

Additional depreciation - The cut and polished diamond could ...

Income Tax

December 16, 2013

Additional depreciation - The cut and polished diamond could not be treated a new article or thing and that cutting and polishing of diamonds cannot be held manufacturing or production - AT

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  1. Deduction u/s 80JJA - cutting and polishing of diamond is a manufacturing or production of article or thing for claiming deduction u/s 80JJAA of the Act - AT

  2. Deduction u/s 80IC - the cutting and polishing of diamond amounts to manufacturing or production of article or thing as envisaged for the purpose of claiming deduction...

  3. Additional depreciation on plant and machinery - intermediary Bitumen mix is not article or thing manufactured or produced by the assessee - additional depreciation not...

  4. Re-classification of imported goods - cut and polished diamonds - While the impugned goods may not be ‘rough diamonds’ as mined and may have undergone working before its...

  5. Additional depreciation u/s 32(1)(iia) - Running a canteen cannot be said to be manufacturing of an article or thing. - AT

  6. FM radio operations do not result in manufacture or production of any article or thing - claim of additional depreciation denied - AT

  7. Manufacture - marble slabs and marble tiles - cutting of marble blocks into marble slabs - activity of polishing and ultimate conversion of blocks into polished tiles...

  8. Activity of cutting and polishing of granites amount to manufacture only from 1-3-2006 - HC

  9. Additional depreciation – providing food services and manufacturing eatables - production of food articles - eligible for additional depreciation - AT

  10. Delhi Tribunal grants additional depreciation on assets purchased for power generation - Article

 

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