https://www.taxtmi.com/caselaws?id=68813 Depreciation under section 32 may be claimed by a person who has dominion over trucks, bears the financial burden, uses them for business, and earns disclosed income from them, even if Motor Vehicles Act registration remains in another family member's name. For limited scrutiny assessments, the Assessing Officer cannot expand the enquiry to a new issue without following the prescribed notice procedure under CBDT instructions; a jurisdictional objection on this point may require remand for fresh adjudication. The document therefore treats beneficial ownership and business use as sufficient for depreciation, and procedural compliance as essential before adding issues beyond limited scrutiny. en-us Fri, 27 Jun 2008 00:00:00 +0530 Tue, 07 Aug 2012 11:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=68813 Depreciation under section 32 may be claimed by a person who has dominion over trucks, bears the financial burden, uses them for business, and earns disclosed income from them, even if Motor Vehicles Act registration remains in another family member's name. For limited scrutiny assessments, the Assessing Officer cannot expand the enquiry to a new issue without following the prescribed notice procedure under CBDT instructions; a jurisdictional objection on this point may require remand for fresh adjudication. The document therefore treats beneficial ownership and business use as sufficient for depreciation, and procedural compliance as essential before adding issues beyond limited scrutiny. Case-Laws Income Tax Fri, 27 Jun 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=68813