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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 : Zero Tax Companies

Section 115J of the Income-tax Act, 1961 - Zero tax companies - Assessment year 1990-91 - Whether cu

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As per explanation 3D inserted in Section 43B interest converted into loan shall not be deemed to have been actually paid
Computation of arm’s length price for royalty
Fees paid to the ROC are revenue expenditure
Presence of reasonable cause for being unable to file the information is valid to allow appeal
A party, at whose instance the reference is made, fails to appear at the hearing, the court is not bound to answer the reference
Power of Tribunal under Rule 19 of Appelllate Tribunal Rule 1963
Non prosecution may cause dismissed the appeal
Provision made after deducting TDS is allowed subject to the basis of making provision
Whether Rule 8D has retrospective operation
Deletion of addition made under section 68 of IT Act 1961 must accompanied by proper supporting

Deletion of addition made under section 68 of IT Act 1961 must accompanied by proper supporting
Whether Rule 8D has retrospective operation
Provision made after deducting TDS is allowed subject to the basis of making provision
Non prosecution may cause dismissed the appeal
Power of Tribunal under Rule 19 of Appelllate Tribunal Rule 1963
A party, at whose instance the reference is made, fails to appear at the hearing, the court is not bound to answer the reference
Presence of reasonable cause for being unable to file the information is valid to allow appeal
Fees paid to the ROC are revenue expenditure
Computation of arm’s length price for royalty
As per explanation 3D inserted in Section 43B interest converted into loan shall not be deemed to have been actually paid

u meant that it is the purchaser who is liabl..
Sir what was the result of this case...
nice..
nice..
Thanks for the update..
Hi, this is CA Anish Abrol from Jammu, your S..
Wellll ..
its benifit to employer..
Weather printer is also eligible for deductio..
Reading this case and judgement it is very cl..

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