Human-probability test defeats political donation deduction where banking records mask accommodation-entry fund layering and evidence shows non-genuin...
Commercial property status protects capital-gains exemption when residential-house ownership limits are tested, while agricultural-land character gove...
Investigation deposits refunded after failed customs demands fall outside the statutory appellate pre-deposit interest regime and may attract compensa...
Resolution plan finality extinguishes unquantified operational-creditor claims and pending proceedings unless the approved plan expressly preserves th...
Rate of depreciation - housing colony for accommodation of staff of power project - SLM or WDV - the rates of dep. on all such assets of the undertaking engaged in the power projects have to be computed on SLM basis and the assessee cannot pick and choose certain assets and claim dep. on SLM and on other assets, claim depreciation on WDV basis - directed to allow dep. @3.02% on SLM Basis
Rate of depreciation - housing colony for accommodation of staff of power project - SLM or WDV - the rates of dep. on all such assets of the undertaking engaged in the power projects have to be computed on SLM basis and the assessee cannot pick and choose certain assets and claim dep. on SLM and on other assets, claim depreciation on WDV basis - directed to allow dep. @3.02% on SLM Basis
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4881 
