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Income Tax - Highlights / Catch Notes

Home Highlights February 2020 Year 2020 This

Higher depreciation on internal road laid for approach to ...

Income Tax

February 19, 2020

Higher depreciation on internal road laid for approach to windmills - when the roads in question are integral part of the installation work of the wind-mill, the same is eligible for depreciation applicable on the wind-mill. - AT

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  1. Erection, Commissioning or Installation - laying of cables under or alongside roads did not constitute any taxable service under Section 65(105) of the Finance Act, 1994 - AT

  2. Building includes roads laid in the proximity of factory for the purpose of providing access to factory and other buildings within compound and they are entitled to...

  3. Allowance of depreciation - depreciation on toll road as building - ownership of the assets - depreciation allowed - AT

  4. Classification of Bypass Toll Road – Building or Plant - the toll road would not qualify as a ‘plant’ so as to entitle the assessee a higher rate of depreciation - HC

  5. Depreciation on roads - at 10% as building or 25% as plant and machinery - building includes road - AT

  6. Erection, commissioning or installation service - activity of construction of border-fencing with road along Indo-Bangladesh Border provided by (i) the Executive...

  7. Disallowance of depreciation on windmill deleted – civil structure and the electric fitting, equipments are part and parcel of the windmill and cannot be separated from...

  8. Depreciation on toll road/bridge - assessee establish, finance, design, construct, operate and maintains a NOIDA-Bridge across the river 'Yamuna' under the BOOT basis -...

  9. Laying optical fibre cable alongside or under the road - the word “cable” will include all types of cables including electrical cables as well as optical fibre cables -...

  10. The expenditure incurred on such repair and maintenance of approach roads of godowns has not resulted in creation of any capital asset - AT

 

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