September 2003

Section 170, Section 187, Section 188

Kerala H.C : Whether, on the facts and in the circumstances of the case, does the case fall under s. 188 of the IT Act as a case of one partnership-firm succeeding another or only a change of constitution within the meaning of s. 187(2) of the IT Act when two partners retired and two others were admitted as new partners ?

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High Court Of Kerala CIT vs. Palakunnathu Traders Asst. Year 1991-92 Sections 170, 187, 188 G. Sivarajan & J.M. James,

Sec. 32(1), Sec. 43(3), Section 32, Section 32A, Section 43

Whether, on the facts and in the circumstances of the case, the Tribunal was right in confirming the view taken by the CIT(A) that the assessee’s building of massive reinforced concrete structure is an integral part of the plant and machinery and consequently in directing the ITO to allow investment allowance and depreciation thereon ?

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High Court Of Rajasthan : Jaipur Bench CIT vs. R.G. Ispat Ltd. Sections 32(1), 32A, 43(3) Asst. Year 1982-83 S.K.

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