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<h1>Gujarat HC admits Tax Appeal on mineral oil wells depreciation under Income Tax Act Section 32</h1> The Gujarat HC admitted the Tax Appeal regarding the classification of mineral oil wells for depreciation under Section 32 of the Income Tax Act. The ... - The Gujarat High Court heard a Tax Appeal under Section 260A of the Income Tax Act, 1961 for assessment year 1998-1999. The issue was whether mineral oil wells should be treated as buildings for the purpose of depreciation under Section 32 of the Income Tax Act. The Court admitted the appeal and formulated this as the substantial question of law. Additional documents to be filed within three months.
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