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Income Tax - Highlights / Catch Notes

Home Highlights October 2017 Year 2017 This

The activity of drying and threshing of tobacco leaves amounts ...

Income Tax

October 11, 2017

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

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

  2. Rate of GST - tobacco leaves - the leaves as long as they do not loose their basic character as 'leaves', shall be considered as tobacco leaves only - Rate of GST on...

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

  4. Rate of GST - the applicant purchases the dried leaves on auction platform and trades the same to other dealers or exporters and further engaged in threshing and...

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

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

  8. Nature of Service - BAS - the activity undertaken by the appellant herein of threshing and drying of raw tobacco leaves would not come under category of ‘Business...

  9. The assessee is eligible for the claim of depreciation u/s 32(1)(ii) on the amount of intangible assets acquired by it as per Business Transfer Agreement - AT

  10. 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...

 

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