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Sec. 32(1)(iv)

Sec. 32(1)(iv), Section 32A

Punjab & Haryana H.C : The Tribunal was right in law in allowing depreciation @ 40 per cent under s. 32(1)(iv) on the workers’ quarters constructed by the assessee when the land had been leased out to another concern and the assessee was not required to keep any workers after leasing out its assets

Avijit Das / November 4, 2009

High Court Of Punjab & Haryana CIT vs. Rieta Biscuit Co. (P) Ltd. Section 32(1)(iv), 32A Asst. Year 1984-85, 1985-86 […]

S.C : The assessee was not entitled to deduction under s. 32(1)(iv) of the Act

Avijit Das / November 27, 2007

Supreme Court Of India G.K. Choksi & Co. vs. CIT Section 32(1)(iv) Asst. Year 1984-85 Ashok Bhan, H.S. Bedi &

Sec. 32(1)(iv), Section 32, Section 80B, Section 80HH, Section 80J

Punjab & Haryana H.C : Whether, on the facts and in the circumstances of the case, the Tribunal is right in law in upholding the order of the learned CIT(A) allowing deduction under s. 80HH on the assessee before allowing deduction for investment allowance under s. 32A ?

Avijit Das / December 22, 2006

High Court Of Punjab & Haryana CIT vs. Mahavir Spinning Mills Ltd. Section 32, 32(1)(iv), 80B(5), 80HH, 80J Asst. Year

Sec. 32(1), Sec. 32(1)(iv), Sec. 37(2A), Section 32A, Section 37

Gujarat H.C : Whether the Tribunal is right in law and on facts in upholding the claim of the assessee for investment allowance on compound walls and fencing?

Avijit Das / February 14, 2002

High Court Of Gujarat CIT vs. Gujarat State Fertilizer Co. Sections 32(1), 32(1)(iv), 32A, 33, 37(2A), 37(2B), 37(4) Asst. Year

Sec. 32(1), Sec. 32(1)(iv), Section 32, Section 80-I

Delhi H.C : Whether, on the facts and in the circumstances of the case, the Tribunal was justified in holding that the assessee was engaged in the business of production of limestone and was hence entitled to deduction under s. 80-I of the Act ?

Avijit Das / November 29, 2001

High Court Of Delhi CIT vs. Orissa Cement Ltd. Sections 32(1), 35(2)(iv), 80-I Asst. Year 1972-73 S.B. Sinha, C.J. &

Sec. 32(1)(iv), Sec. 43(6)

Madras H.C : The tax case arises out of the assessment, for the year 1985-86. The amendment effected to s. 32 (1)(iv) of the IT Act, 1961, providing that initial depreciation was not to be deducted from the cost of the assets for the purpose of computing the written down value was not on the statute book then.

Avijit Das / October 18, 2001

High Court Of Madras CIT vs. Sri Ganapathy Mills Co. Ltd. Sections 32(1)(iv), 43(6) Asst. Year 1985-86 R. Jayasimha Babu

Allahabad H.C : The actual cost of the building given to Shri O.N. Mahendra, manager solely for his residence, the assessee was entitled to the claim of initial depreciation

Avijit Das / August 29, 2001

High Court Of Allahabad CIT vs. Bhagat Ram Jai Narain Sections 32(1)(iv) Asst. Year 1975-76 S.K. Sen, C.J. & R.K.

Sec. 32(1)(iv), Section 32

Gujarat H.C : Whether, on the facts and in the circumstances of the case, the Tribunal was right in law in holding that the assessee was not entitled to deduction under s. 32(1)(iv) of the Act ?

Avijit Das / August 16, 2001

High Court Of Gujarat G.K. Choksi & Co. vs. CIT Section 32(1)(iv) Asst. Year 1984-85 A.R. Dave & D.A. Mehta,

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