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Income Tax : Once the asset merges in block of assets is entitled to get depreciation till the block of asset equals to zero or company is closed

Fact of the case is depreciation on block of asset.

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Income Tax : TRANSFER OF ASSETS ;;

Held by the Hon`ble Court that as the transfer of asset is not one in the nature of transfer of asse

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Income Tax : Interest on Non-perfoming assets ::

Held by the Hon`ble Court that, the principle of accrual comes in to play only when income is recogn

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Others : Section 13 of the Securitisation and Reconstruction of financial assets and enforcement of Security Interest Act, 2002

Section 13 of the Securitisation and Reconstruction of financial assets and enforcement of Security

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Income Tax : Depreciation allowance - Assets leased by assessee

Depreciation allowance - Assets leased by assessee The assessee had purchased certain steel roller

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