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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 : Routers and switches r to be included in block of ‘Computer'

Router and switches can be classified as a computer hardware when they are used along with a compute

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Income Tax : Block Assessment

Undisclosed Income vis-a-vis asset disclosed in the Regular Returns

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Income Tax : Block assessement- Block period 91-92 to 2000-01-Surcharge,

The power to levy a surcharge on income-tax is traceable to article 271 read with entry 82 of list I

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Income Tax : Block assessment - notice u/s 158BC(a) cannot be equated with that of notice u/s 148

Block assessment - notice u/s 158BC(a) cannot be equated with that of notice u/s 148; Defects in n

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Income Tax : Block Assessment ::

Held by the Hon`ble Court that, nothing was produced before Tribunal and Court, therefore A.O. relie

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Income Tax : Validity of Block Assessment

Notice u/s 158BC is a procedural act and any mistake in such notice can be rectified u/s 292B. Hence

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Income Tax : Levy of surcharge: Law applicable Surcharge in block assessment

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