Separate assessment orders for different years remain valid when distinct notices and hearing opportunities prevent prejudice from combined proceeding...
Defined public benefit can retain charitable character; registration renewal requires examining genuine activities and legal compliance, not surplus a...
Capital reduction is distinct from share buy-back, preventing buy-back tax; restructuring interest and related business deductions also survive scruti...
Transfer pricing and tax deductions upheld on established principles, while employee contributions and warranty provisions returned for fresh examinat...
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Disallowance of excess depreciation of electrical installation - since the assessee is engaged in manufacturing of cotton yarn and the electrical installation for which the assessee has claimed depreciation @ 15% are integral part of plant and machinery without which plant and machinery in the unit cannot operate, therefore the depreciation is allowable for the items claimed by the assessee @ 15% by treating the same as electrical installations which forms part of the plant and machinery. - AT
Disallowance of excess depreciation of electrical installation - since the assessee is engaged in manufacturing of cotton yarn and the electrical installation for which the assessee has claimed depreciation @ 15% are integral part of plant and machinery without which plant and machinery in the unit cannot operate, therefore the depreciation is allowable for the items claimed by the assessee @ 15% by treating the same as electrical installations which forms part of the plant and machinery. - AT
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