purposes of this section, the expression "land or water" includes buildings, markets, fisheries, crops or other produce of land and the rents or profits
assets falling within a class of assets comprising— (a) tangible assets, being buildings, machinery, plant or furniture ; (b) intangible assets, being know-how, patents, copyrights
Central Government or a State Government for reconstruction or redevelopment of existing buildings in areas declared to be slum areas under
Depreciation.
(1) In respect of depreciation of— (i) buildings, machinery, plant or furniture, being tangible assets; (ii) know-how, patents, copyrights, trade marks, licences, franchises ... Provided also that the aggregate deduction, in respect of depreciation of buildings, machinery, plant or furniture, being tangible assets or know-how, patents, copyrights, trademarks
situation and extent of the land, with particulars of any trees, buildings or standing crops thereon; (b) the names of the persons whom
informed of the contract between B and C. A builds the house so badly that, before the first of January, it falls down
used by a person who manufactures or deals in motor vehicles or builds bodies for attachment to chassis, solely for such purposes and in accordance
Income from house property.
- The annual value of property consisting of any buildings or lands appurtenant thereto of which the assessee is the owner, other
lets on hire machinery, plant or furniture belonging to him and also buildings, and the letting of the buildings is inseparable from the letting
business or profession but does not include tea bushes or livestock [or buildings or furniture and fittings] [ Inserted by Act 32 of 2003, Section ... force: [Provided that in determining the written down value in respect of buildings, machinery or plant for the purposes of clause (ii) of sub-section