Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Income Tax - Highlights / Catch Notes

Home Highlights June 2014 Year 2014 This

FM radio operations do not result in manufacture or production ...

Income Tax

June 4, 2014

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

View Source

 


 

You may also like:

  1. 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...

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

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

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

  5. Claim for Depreciation on crimping of yarn - manufacturing activity - activity of texturizing and twisting of yarn amounts to manufacturing or article or thing distinct...

  6. 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

  7. 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...

  8. Classification of import of Multimedia Speakers - The additional feature of FM radio in the speaker, in our opinion, would again not convert the huge speaker into a FM...

  9. Additional depreciation - Once the activity of the assessee is converting the large stone blocks into aggregate which is after undergoing the process of crushing then...

  10. Additional depreciation - Section 32 as amended vide FA, 2012, the assessee engaged in the generation of power has expressly been included in the ambit thereof -...

 

Quick Updates:Latest Updates