Case law › Circulars › 1984 › Circular No. 383

CBDT circular 22 June 1984

Circular No. 383

250. Approval of Central Government required claiming initial depreciation on new buildings by a hotel

What this is

Circular No. 383 was issued by the Central Board of Direct Taxes on 22 June 1984. Its subject is 250. Approval of Central Government required claiming initial depreciation on new buildings by a hotel.

The provisions it speaks to

Left, the provision of the Income-tax Act, 1961 as the instrument itself names it. Right, the section of the Income-tax Act, 2025 that the department’s own concordance maps it to — which is where the same ground is now covered.

Under the 1961 Act	Now
s.80J	no counterpart recorded

The instrument itself

The text, as the department published it

Read from the department’s own PDF, linked below, and reproduced without editing. Line breaks and spacing are ours; the words are not. For anything you rely on, read the file itself.

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Circular No.

383

Circular Date

22/06/1984

Upload Date

22/06/1984

Circular No. 383, dated 22-06-1984

250. Approval of Central Government required claiming initial depreciation on new buildings by a hotel

See Circular No. 383, dated 22-6-1984, under section 80J.

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On the same provision

Other instruments in this library that name the same provision of the 1961 Act. They are not necessarily still operative, and a later one may have replaced an earlier one without saying so.

Circular No. 380 — 579. Decision of Bombay High Court in Indian Oil Corporation’s case - Whether equally applicable to sub-section (1A) ins 10 April 1984
Circular No. 378 — 576. Whether deduction is to be reduced proportionately with reference to period for which business was not carried on d 3 March 1984
Circular No. 329 — Section 80J l Profits and Gains from Newlyestablished Undertakings 22 February 1982
Circular No. 79 — Section 80K l Dividends Attributable to Profits and Gains from NEW Industrial Undertakings 25 February 1972

A circular binds the department, not you and not a court. The Board issues a circular to its own officers. An assessee may hold the department to a circular that helps him; the department cannot hold an assessee to one that hurts him, and the Tribunal and the courts decide the law for themselves.

Source: the Income Tax Department’s own published text — its page for this instrument.