Additional depreciation eligibility confirmed for printing and publishing as manufacturing; departmental appeals should not be pursued. 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Court precedents and directs that departmental appeals on this ground should not be filed and existing appeals may be withdrawn or not pressed.
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.
Additional depreciation eligibility confirmed for printing and publishing as manufacturing; departmental appeals should not be pursued.
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Court precedents and directs that departmental appeals on this ground should not be filed and existing appeals may be withdrawn or not pressed.
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