Kerala High Court held that additional machines employed for carrying out the freeze-drying process entitled to enhanced depreciation at 20% under section 32 (1) (iia) of the Income Tax Act. Appeal ...

ITAT Agra held that merely uploading of the communication in the Income Tax department e-portal is not sufficient mode of communication in view provisions of Section 282 of the 1961 Act and Rule 127 ...

While dismissing an appeal with cost and upholding the trial court order granting a recall Application, the Jammu, Kashmir & Ladakh High Court observed that when there is a statutory ...