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![Depreciation of 15% allowable on Electrical Fittings installed at factory premises: ITAT [Read Order] Depreciation of 15% allowable on Electrical Fittings installed at factory premises: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/Depreciation-allowable-Electrical-Fittings-installed-factory-premises-ITAT-Assessing-Officer-allowed-of-claim-of-higher-depreciation-taxscan.jpg)
Depreciation of 15% allowable on Electrical Fittings installed at factory premises: ITAT [Read Order]
The Delhi Bench of Income Tax Appellate Tribunal (ITAT) held that since the Assessing Officer (AO) himself has accepted the higher claim of 15% in...



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![Factory Gate being Place of Removal, Cost of Transportation collected in addition to Price of Goods to be excluded from Assessable Value: CESTAT [Read Order] Factory Gate being Place of Removal, Cost of Transportation collected in addition to Price of Goods to be excluded from Assessable Value: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/12/Factory-Gate-Place-of-Removal-Cost-of-Transportation-Transportation-Price-of-Goods-Assessable-Value-CESTAT-excise-customs-service-tax-Taxscan.jpg)
![Manufacturer entitled to avail Cenvat Credit on Port Charges basis of Invoice issued for Clearance of Inputs from Factory / Depot: CESTAT [Read Order] Manufacturer entitled to avail Cenvat Credit on Port Charges basis of Invoice issued for Clearance of Inputs from Factory / Depot: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/06/cenvat-credit-port-charges-clearance-of-inputs-factory-depot-CESTAT-Taxscan.jpeg)