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Section 33 in The Income Tax Act, 2025 [Entire Act]

addition to deduction under sub-section (3), additional deduction in respect of depreciation for any new machinery or plant shall be allowed, when ... business or profession" of any tax year. (9) The additional deduction in respect of depreciation referred to in sub-section (8) shall
Union of India - Section Cites 0 - Cited by 0

Section 5 in The West Bengal Electricity Regulatory Commission (Terms and Conditions of Tariff) Regulations, 2011 [Entire Act]

Depreciation - For the purpose of tariff, depreciation shall be computed in the following manner : (i) The value base for the purpose of depreciation shall ... cost. (v) The historical cost of the asset shall include additional capitalization. (vi) Depreciation shall be chargeable from the first year of operation. In case
State of West Bengal - Section Cites 0 - Cited by 0
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