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.
Rate of depreciation of books purchased for college library - Books were given to the students for which library charges were collected by the assessee-society. - as per para 9(ii) of the Schedule of Depreciation of the Income-tax Rules depreciation is to be allowed @ 100% - AT
Note: It is a system-generated summary and is for quick reference only.