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) ]

S. 32: Depreciation — Leasehold rights of coal bearing Land — Intangible Assets — Not entitled to depreciation [ S. 32(1)(iii) ]

S. 32: Depreciation — Advertising Company — Hoardings is entitled to 100 Per Cent. depreciation.

S. 32: Depreciation —Batteries used along with Ups and forming system for power back up in case of power failure was entitled to depreciation at 60%.

S. 32: Depreciation — Block of assets — Sale of bottles and crates was not revenue receipts, sale proceeds to be reduced from block of assets [ S. 2(11), 43(5) ]

S. 32 : Depreciation – Application of income as cost of assets -–Disallowance of depreciation- Amendment applies prospectively [ S. 11 (6) ]

S.32: Depreciation- Charitable trust – Depreciation is allowable on assets whose cost of acquisition allowed as application to charitable purpose [ S. 12AA, 13(3) ]