Reviewed case brief
Gestetner Duplicators v CIT
[VERIFY]
[VERIFY] · Supreme Court of India
- Court
- Supreme Court of India
- Year
- 1979
- Subjects
- Law of Taxation
- Reviewed
- 2026-08-02
Rule established
For depreciation, the asset must be 'used' for the purpose of business; passive ownership without actual use does not qualify.
Facts
Issues
Held
Ratio decidendi
How to use it in an exam
Editorial source
[VERIFY]
Educational summary only. Read the reported judgment or an authorised law report before relying on the case professionally.