February 2012

Income Tax Case Laws, Sec. 143(1), Sec. 143(3), Sec. 206A, Sec. 271(1)(c ), Sec. 32(1)(ii), Section 2, Section 271, Section 32, Section 32A, Section 42

Punjab & Haryana H.C : The assessee is entitled to depreciation at the rate of 40% on Tippers, Vibrator and Vibrator Soil Compactor, the issue is whether they are in the nature of commercial vehicles

High Court Of Punjab And Haryana CIT vs. Rakesh Jain Section 260A, 143(1), 42(1)(ii), 271(1)(c), 143(3), 32(1)(ii), 42, 2, 32,

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