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Income Tax - Highlights / Catch Notes

Home Highlights December 2014 Year 2014 This

Entitlement for depreciation on Swimming pool @ 33.33% - ...

Income Tax

December 19, 2014

Entitlement for depreciation on Swimming pool @ 33.33% - building which is used as a hotel cannot be given depreciation as plant - HC

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  1. Renting of buildings used for the purpose of accommodation including hotels, meaning thereby renting of a building for a hotel, is covered by the exclusionary clause and...

  2. Assessee is not eligible for exemption u/s. 54F of the Act for construction of swimming pool - AT

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