S. 35E :Expenditure on prospecting – Minerals –Amortisation- 10% of expenses was held to be allowable .

S. 35D : Amortisation of preliminary expenses – No disallowances can be made as there was no material to show that the business income of shipping division was offered on basis of tonnage tax scheme [ S. 37(1) ]

S. 35 : Scientific research – Approval of competent authority is mandatory to claim weighted deduction [ S. 35(2AB)]

S. 32: Depreciation — Gym equipment installed in premises of assessee’s Managing Director was held to be allowable .[ S. 2(11) ]

S. 32: Depreciation — Depreciation cannot be disallowed on motor car only on the reason that cars were parked on promoter’s premises .

S. 32: Depreciation — Catalyst is entitle to depreciation.

S. 32: Depreciation —Block of assets – Loss on sale of motor car debited in Profit and loss account was held to be not allowable, however depreciation was held to be allowable after reducing sale proceeds from remaining block of assets . [ S. 2(11) ]

S. 32: Depreciation – Right to operate the toll road /bridge -Commercial rights which is entitle to deprecation .[ S.32(1)(ii)]

S. 32: Depreciation — For the prior period the revenue cannot thrust upon the depreciation on the basis of written down value , in the preceding years , if the assessee had not claimed it . [S. 32, Expl. 5, 43(6) ]

S. 32:Depreciation- Unabsorbed depreciation allowance available in assessment years 1995-96 to 2001-02, to be carried forward to succeeding years. [ S. 32(2) ]