guest house; (c) any office appliances including computers or computer software; (d) any vehicle; or (e) any plant or machinery ... which is allowed as deduction (whether by way of depreciation or otherwise) in computing the income chargeable under the head "Profits and gains
guest house; (iii) any office appliances including computers or computer software; (iv) any vehicle; or (v) any plant or machinery ... which is allowed as deduction (whether by way of depreciation or otherwise) in computing the income chargeable under the head "Profits and gains
guest-house; (iii) any office appliances including computers or computer software; (iv) any vehicle; or (v) any machinery or plant ... Official Gazette, the new asset shall include computers or computer software
guest house; (iii) any office appliances including computers or computer software; (iv) any vehicle; or (v) any plant or machinery ... which is allowed as deduction (whether by way of depreciation or otherwise) in computing the income chargeable under the head "Profits and gains
guest-house; (iii) any office appliances including computers or computer software; (iv) any vehicle; or (v) any machinery or plant ... allowed as a deduction (whether by way of depreciation or otherwise) in computing the income chargeable under die head "Profits and gains
guest house; (c) any office appliances including computers or computer software; (d) any vehicle; or (e) any plant or machinery ... which is allowed as deduction (whether by way of depreciation or otherwise) in computing the income chargeable under the head "Profits and gains
relating to set off and carry forward of loss and allowance for depreciation shall apply accordingly : Provided that if any of the conditions laid down ... manufacture or processing of goods; or (ii) the manufacture of computer software; or (iii) the business of generation or distribution of electricity
manufacture or processing of goods; or (ii) the manufacture of computer software; or (iii) the business of generation or distribution of electricity ... Banking Companies (Acquisition and Transfer of Undertakings) Act, 1980; (e) "unabsorbed depreciation" means so much of the allowance for depreciation of the predecessor firm
electricity but shall not include business of— (i) development of computer software in any form or in any media; or (ii) mining ... depreciation in respect of such machinery or plant has been allowed or is allowable under the provisions of this Act in computing
which a single tariff needs to be determined, the depreciation shall be computed from the effective date of commercial operation of the generating ... equipment and software shall be considered as NIL and 100% value of the assets shall be considered depreciable; Provided further that in case of hydro
