Reassessment for unreturned property sales survives where transfer information, non-filing, and unsupported exemption claims establish a prima facie l...
Profit-element taxation limits additions for unaccounted flat-sale receipts and grey-market purchases, while reliable search records support partial a...
Non-participating bidders cannot disturb concluded liquidation sales on speculative prejudice, while costs for such challenges must remain proportiona...
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 4884 
