Section 32 - Year 2001 - Judgments

Feb 28 2001 (HC)

i.C.D.S. Ltd. Vs. Mangala Builders Pvt. Ltd. and ors.

Court: Karnataka

Decided on: Feb-28-2001

Reported in: AIR2001Kant364; ILR2001KAR1860

..... the revision petition is disposed of in the above manner no costs section 32 k sreedhar rao c r kumaraswamy jj claim for depreciation depreciation ..... the words used for the purposes of the business in section 32 held the purport and object of law relating to depreciation as ..... envisaged under section 32 of the income tax act 1961 has to be meaningfully .....

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Jan 23 2001 (HC)

Hotel Ayodhya and ors. Vs. Hubli-dharwad Municipal Corporation, Hubli

Court: Karnataka

Decided on: Jan-23-2001

Reported in: AIR2001Kant359

..... bear their own respective costs interim order if any shall stand vacated section 32 k sreedhar rao c r kumaraswamy jj claim for depreciation depreciation ..... words used for the purposes of the business in section 32 held the purport and object of law relating to depreciation as ..... envisaged under section 32 of the income tax act 1961 has to be meaningfully .....

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Sep 21 2001 (HC)

Govind S/O Raoji Katole Vs. Ganpati S/O Tukaramji Khanke Dead Through ...

Court: Mumbai

Decided on: Sep-21-2001

Reported in: 2002(1)ALLMR610; 2002(1)BomCR124

..... not discharging the statutory obligation cast on him by sub section 3 of section 100 of the code on account of the substantial question ..... not discharging the statutory obligation cast on him by sub section 3 of section 100 of the code on account of the substantial question ..... also the decree passed by the first appellate court cannot sustain 32 in the earlier part of judgment reference has been made to .....

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Aug 29 2001 (HC)

In Re, Pro-quip Corporation

Court: Delhi

Decided on: Aug-29-2001

Reported in: (2002)174CTR(Del)531

..... how and are fundamental to an assessed s manufacturing business are treated as plant under section 32 of the indian income tax act the nature of the designs drawings and patterns has ..... royalty the case before us is a case of out and out sale of property 32 we have carefully examined article 12 and the facts of this case we are not .....

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Mar 16 2001 (HC)

Commissioner of Income Tax, Jodhpur Vs. M/S. Lake Palace Hotels and Mo ...

Court: Rajasthan

Decided on: Mar-16-2001

Reported in: [2001]251ITR644(Raj); 2001(2)WLN482

..... meaning of plant for the purposes of depreciation allowance under sec 32 and investment allowance under s 32 a of the act while sec 32 of the act identifies depreciable assets distinctly as building machinery ..... supreme court has held hotel building not to be a plant within the meaning of sec 32 of the act which separately identifies buildings as depreciable asset distinct and independent of plant .....

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Jun 27 2001 (HC)

Ramesh, S/O Bisan Parteki Vs. the State of Maharashtra

Court: Mumbai

Decided on: Jun-27-2001

Reported in: 2001ALLMR(Cri)2092; 2001CriLJ3780

..... the court unreasonable are themselves relevant facts under the circumstances enumerated under sub sections 1 to 8 of section 32 of the evidence act when the statement is made by a person as ..... to the out post and made entry in the occurrence register vide c no 32 94 under section 307 of the indian penal code and then went to police station ramtek along .....

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Mar 28 2001 (HC)

Jawan Vs. Mewa Singh

Court: Punjab and Haryana

Decided on: Mar-28-2001

Reported in: AIR2001P& H344

..... not to be treated as transfer within the meaning of section 32 section 32kk clarifying that land owned by hindu undivided family is ..... still be within their rights to acquire land in dispute section 32 which finds mention in chapter iv dealing with acquisition ..... shall not affect the right of appellantsin acquiring proprietary rights section 32 as mentioned above finds mention in chapter iv dealing with .....

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Aug 16 2001 (HC)

C.K. Choksi and Co. Vs. Commissioner of Income Tax

Court: Gujarat

Decided on: Aug-16-2001

Reported in: [2003]127TAXMAN109(Guj)

..... of the facts the tribunal also took note of the difference between provisions of section 32 1 and section 32 1 iv and held that wherever legislature intended to give particular relief to an ..... of business or profession depreciation shall be available by way of deduction however sub section 1 of section 32 uses the phrase the following deduction shall and therefore it is apparent that the .....

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Jun 21 2001 (HC)

Commissioner of Income-tax Vs. Adyar Gate Hotel Ltd.

Court: Chennai

Decided on: Jun-21-2001

Reported in: (2002)172CTR(Mad)255; [2001]252ITR129(Mad)

..... written down value for the purposes of clause ii which words were part of section 32 1 v of the act were deleted 2 in the assessment of the ..... building should be considered as a plant for the purpose of allowing depreciation under section 32 of the act is answered in favour of the revenue and against the assessee ..... r jayasimha babu j 1 in section 32 1 v of the income tax act 1961 as it stood prior .....

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Oct 18 2001 (TRI)

Mold Tek Plastics Ltd. Vs. Deputy Commissioner of Income Tax

Court: Income Tax Appellate Tribunal ITAT Hyderabad

Decided on: Oct-18-2001

Reported in: (2002)81ITD251(Hyd.)

..... included the service charges under depreciation schedule but the provisions of section 32 are not applicable since this is not a fixed asset numerous ..... of claim to 50 per cent in terms of proviso to section 32 1 as admittedly the temporary structures were held for less than ..... eligible depreciation to 50 per cent in terms of proviso to section 32 1 for user for less than 180 days we have already .....

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