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        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.

        <h1>Additional depreciation eligibility confirmed for printing and publishing as manufacturing; departmental appeals should not be pursued.</h1> Printing and printing and publishing constitute manufacture or production of an article or thing and therefore qualify for additional depreciation under clause (iia) of sub section (1) of section 32; the Board accepts the relevant High Court precedents and directs that departmental appeals on this ground should not be filed and existing appeals may be withdrawn or not pressed.

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