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        Income Tax

        2001 (9) TMI 30 - HC - Income Tax

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        High Court directs Tribunal to determine specific vs. general reserve for depreciation deduction The High Court of Madras directed the Tribunal to determine whether a separate reserve had been created and if the credit was made to a specific reserve ...
                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.

                                High Court directs Tribunal to determine specific vs. general reserve for depreciation deduction

                                The High Court of Madras directed the Tribunal to determine whether a separate reserve had been created and if the credit was made to a specific reserve or a general reserve before deciding on the deduction of depreciation while computing the company's capital base.


                                The High Court of Madras directed the Tribunal to determine whether a separate reserve had been created and if the credit was made to a specific reserve or a general reserve before deciding on the deduction of depreciation while computing the company's capital base.
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