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Section 251 in The Income Tax Act, 2025 [Entire Act]

section 294(1)(c); (b) retain such assets and material seized or requisitioned, beyond the period specified in clause (a), after recording reasons in writing ... approving authority shall not allow the retention of assets and material seized or requisitioned, beyond thirty days from the date on which all the proceedings
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Section 15 in The Central Electricity Regulatory Commission (Terms And Conditions For Tariff Determination From Renewable Energy Sources) Regulations, 2009 [Entire Act]

shall be the Capital Cost of the asset admitted by the Commission. The Salvage value of the asset shall be considered as 10% and depreciation ... Cost of the asset. (2) Depreciation per annum shall be based on "Differential Depreciation Approach" over loan tenure and period beyond loan tenure over useful
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Section 6EB in Income Tax Rules, 1962 [Entire Act]

doubtful debts, namely :- (a) (i) doubtful asset, that is, a debt which has remained a non-performing asset of the nature specified in sub-clause ... years; (ii) non-performing asset referred to in sub-clause (i) shall be the following :- (1) term loan beyond one year, if the interest amount
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