Exempt-income expenditure disallowance is confined to investments that actually generated exempt income, while supported business expenses remain dedu...
Objective characteristics and principal use govern mining-tyre classification, while fresh advance ruling applications may rely on additional technica...
Administrative fraud classification suspension does not halt independent criminal investigation or warrant-based searches into alleged economic offenc...
Higher rate of depreciation - machinery is put on hire in the business - the assessee has not shown any hire charges in respect of heavy earth moving machineries used by the assessee in its business of the contract of road building. - The assessee has not hired heavy earth moving machinery in the business of the assessee. - assessee is not entitled to the higher rate of depreciation in respect of said plant and machinery - AT
Higher rate of depreciation - machinery is put on hire in the business - the assessee has not shown any hire charges in respect of heavy earth moving machineries used by the assessee in its business of the contract of road building. - The assessee has not hired heavy earth moving machinery in the business of the assessee. - assessee is not entitled to the higher rate of depreciation in respect of said plant and machinery - AT
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