Description
Bharat Law House Pvt Ltd Guide To Depreciation Under Income-Tax/Cos. Acts 12Th Edition 2016 by Dr Girish Ahuja and Dr Ravi Gupta
Chapter 1 Depreciation — Introduction
Chapter 2 Depreciation under Companies Act
Chapter 3 Depreciation under Income-tax
Chapter 4 Block of Assets
Chapter 5 How to Charge Depreciation under Block of Assets System
Chapter 6 Concept of Actual Cost
Chapter 7 Computation of Depreciation
Chapter 8 Special Provisions for Depreciation for Power Generating Undertakings
Chapter 9 Special Provisions for Depreciation in Certain Cases
Chapter 10 Depreciation in Case of Insurance Claims
Chapter 11 Additional Depreciation
Chapter 12 Carry Forward and Set-off of Unabsorbed Depreciation
Chapter 13 Tax Planning in Respect of Depreciation
Chapter 14 Depreciation — A comparative study under Income-tax and Financial Accounting
Chapter 15 Historical Perspective
Chapter 16 Selected Case Studies
Appendix 1 Circulars and Notifications
Appendix 2 (A) Recent Judicial Decisions
(B) Other Relevant Judicial Decisions
Appendix 3 Guidelines for Issue of Certificate for Depreciation Allowance under Rule 5(2) of the Income-tax Rules
Appendix 4 Depreciation Table
Appendix 5 Old Table of rates at which depreciation was admissible
Appendix 6 Rates of Depreciation under Companies Act, 1956 (For Depreciation under Companies Act, 2013, refer Chapter 2)