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 September 2017 Year 2017 This

Additional depreciation - machinery in mining - manufacturing ...

Income Tax

September 5, 2017

Additional depreciation - machinery in mining - manufacturing activity u/s 2(29BA) or not - It cannot be said that mining is neither production nor manufacture. - HC

View Source

 


 

You may also like:

  1. Additional depreciation - business of manufacture of cold drinks - the assessee is legally entitled to avail the benefit of additional depreciation under Section...

  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 on Plant & Machinery - mining activity - the appellant is engaged in the business of mining which amounts to manufacturing and hence entitled for...

  4. Additional depreciation - whether embroidery work earned on embroidery machines is manufacturing activity or not - installation of embroidery machines - additional...

  5. The activity of drying and threshing of tobacco leaves amounts to manufacture, which is eligible for additional depreciation as per the provisions of section 32(iia) of the Act

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

  7. Additional depreciation u/s 32(1)(iiia) - whether the process of blending of butane and propane which is carried out in scientific manner, with use and aid of...

  8. 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...

  9. Eligibility for additional depreciation u/s 32(1)(iia) on plant and machineries relating to Seed Division - the instant activity of the assessee is held to be an...

  10. Additional Depreciation - new machinery or plant in question were not acquired after 31st day of March, 2005 - the court interprets a law and cannot legislate - decided...

 

Quick Updates:Latest Updates