Search Results Page
Search Results
1 - 6 of 6 (0.38 seconds)The Industries (Development And Regulation) Act, 1951
Section 32 in The Income Tax Act, 1961 [Entire Act]
The Income Tax Act, 1961
Section 10 in The Income Tax Act, 1961 [Entire Act]
Commissioner Of Income-Tax vs J.H. Kharawala on 28 July, 1993
16. The question which was posed for consideration before the
Gujarat High Court in the case of Commissioner of
Income-tax Vs. J.H. Kharawala 208 ITR 691 was as
to whether it was incumbent upon a small scale industrial
undertaking to have registration under the I.D.R. Act to
claim the benefit of depreciation under Section 32 of the
I.T. Act. Replying in the negative and holding that there
was no such requirement of such registration to avail the
said benefit, the Gujarat High Court held as under:
1