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TypeBare Act JurisdictionCentral Government

Finance Act, 2008 Section 108

Capital allowances: plant and machinery for use in ring fence trade

~1 min read
https://sooperkanoon.com/act/455913

Bare act section · Research

About this section

Finance Act, 2008 Section 108 is part of Finance Act, 2008 - Capital allowances: plant and machinery for use in ring fence trade. Read the section text below and explore Indian court judgments that cite it.

Research copy - verify against official government publications before filing or court use.

Section Text

1) In section 52(3) of CAA 2001 (amount of first-year allowances), for the two entries in the table relating to section 45F substitute-

(2) The amendment made by subsection (1) has effect in relation to expenditure incurred on or after 12 March 2008.

Frequently asked questions

What does Finance Act, 2008 Section 108 provide?

Section Section 108 of the Finance Act, 2008 (Capital allowances: plant and machinery for use in ring fence trade) is reproduced on this page as part of the Finance Act, 2008. Lawyers and researchers use it to read the statutory wording before checking how courts have applied this section in reported judgments.

How do I find judgments on Finance Act, 2008 Section 108?

Open “Find citing judgments” on this page to search Supreme Court, High Court, and tribunal decisions that reference Finance Act, 2008 Section 108. Advanced act search can narrow results by court, year, or additional act filters.

Is the section text on SooperKanoon official?

SooperKanoon hosts bare act text for research and quick reference. For filings or compliance in Central, confirm the wording against the official state gazette or authorized publication.

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