https://www.taxtmi.com/caselaws?id=40108 The delegated removal-of-difficulties power was validly used to address a genuine transitional difficulty after the merger of Part B States, where the earlier local tax law had to be harmonised with the Indian Income-tax Act, 1922. The Explanation inserted by the 1956 notification was upheld because the Central Government had a reasonable basis for concluding that the difficulty existed, and its satisfaction was not treated as conclusive in the absence of such basis. Depreciation for assets acquired before the relevant previous year could therefore be computed by taking into account depreciation under the Saurashtra regime, including notional depreciation, for written down value purposes. en-us Wed, 03 May 1989 00:00:00 +0530 Wed, 23 Jul 2014 15:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=40108 The delegated removal-of-difficulties power was validly used to address a genuine transitional difficulty after the merger of Part B States, where the earlier local tax law had to be harmonised with the Indian Income-tax Act, 1922. The Explanation inserted by the 1956 notification was upheld because the Central Government had a reasonable basis for concluding that the difficulty existed, and its satisfaction was not treated as conclusive in the absence of such basis. Depreciation for assets acquired before the relevant previous year could therefore be computed by taking into account depreciation under the Saurashtra regime, including notional depreciation, for written down value purposes. Case-Laws Income Tax Wed, 03 May 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=40108