Income Tax Depreciation : Free Study Material
We have compiled Free study material on Income Tax Depreciation
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Free study material on Income Tax Depreciation
Income Tax Depreciation Rate Chart [ Finance Act 2019]
New Income Tax Depreciation Rates w.e.f 01.04.2017
Depreciation Rates under Income Tax [ As amended by Finance Act 2018]
Capital expenditure incurred in cash : Depreciation Disallowed w.e.f AY 2018-19
Disallowance of cash payments for capital Asset / expenditure w.e.f 01.04.2017
Partly Cash Expenditure on Asset – entire amount Disallowed ? Budget 2017-18 Suggestions
15% depreciation on oil wells notified by CBDT
Judgments on Income Tax Depreciation
Depreciation and Expenses allowed on Car purchased in Director name : ITAT
Depreciation can be claimed on goodwill : ITAT
60% depreciation allowed on Printer being part of computer system : Madras HC
Computerized machines are not Computers, 60 % Depreciation not allowed
Bank ATMs eligible for 60% Depreciation
Depreciation on ROC Fees Capitalised allowed : High Court
Provisions of section 40(a)(i) are not attracted on Depreciation : ITAT
section 40(a)(i) No TDS Disallowance if Expenses Capitalised
Depreciation is allowed even before the date of Inauguration if the Asset is ready to use : ITAT
Depreciation on revalued assets allowed to successor if same was allowed to predecessor : ITAT
Additional depreciation allowed even if acquisition ; installation is not in same year
Depreciation on Road constructed on BOT basis allowed as Intangible asset : ITAT
Depreciation allowed on landscape expenses on uneven leasehold land
No Depreciation on Leasehold rights in land , it not intangible Asset : ITAT
Compensation to retiring partners is Goodwill , Depreciation allowed : HC
Proviso for denying depreciation on asset already claimed as application is prospective : HC
You can not Claim GST ITC and Income Tax Depreciation at the same time
Government authorisations (or approvals) are not eligible for depreciation
Film Projector could not be treated as computer for charging depreciation : ITAT
Unabsorbed depreciation allowed to be carried forward even if return filed belatedly : ITAT
115JB Book Profit- Unabsorbed Depreciation of earlier years allowed as Dedcution
Cenvat Credit available on input services even if depreciation is also claimed on it
Depreciation on goodwill -When claim not made in Return ; Case Law
Depreciation of brand value allowed
Depreciation of goodwill ; Case Law
Depreciation upto only 40% allowed to domestic company u/s 115BA
No deduction u/s 115JB if brought forward loss or unabsorbed depreciation becomes Nil
Book on Income Tax Depreciation
Income Tax Commentary
Major Changes in Income Tax Act w.e.f 01.04.2018
Get Rs 5 Crore Reward from Income Tax Department : Income Tax News [Part 39]
Income Tax Informants Reward Scheme 2018
Video : Rs 1 Crore Reward for Benami Property informant : Income Tax News [Part 38]
Income Tax on Salary : Free Study Material
Income Tax on House Property : Free Study Material
Income Tax on business Income :Free Study Material
Income Tax on Capital Gains : Free Study Material
Income Tax Return : Free Study Material
Income Tax on Gifts : Free Study Material
Income Tax on Gratuity : Free Study Material
TDS under Income Tax : Free Study Material
Income Tax Exemptions : Free Study Material
Income Tax Deductions : Free Study Material
Income Tax Penalty : Free Study Material
FORM 61A Income Tax : Complete Guide
How to Submit Request for Rectification of Income Tax Return
10 Recent Income Tax Judgments
Income Tax Department advisory for salaried taxpayers
How to e verify ITR (Income Tax Return ) : User Guide
Section 80TTB Income Tax : Deduction of Rs 50000 p.m to senior citizen
Video ; Transport Allowance Exemption Withdrawn by Govt : Income Tax News [Part 35] : TaxHeal.com
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