Section 104 CPC - Code of Civil Procedure - Orders from which appeal lies.
Section 104 CPC Description
(1) An appeal shall lie from the following Orders, and save as otherwise expressly provided in the body of this Code or by any law for the time being in force, from no other Orders:-
2[(ff) an Order under section 35A;]
3[(ffa) an Order under section 91 or section 92 refusing leave to institute a suit of the nature referred to in section 91 or section 92, as the case may be;]
(g) an Order under section 95;
(h) an Order under any of the provisions of this Code imposing a fine or directing the arrest or detention in the civil prison of any person except where such arrest or detention is in execution of a decree;
(i) any Order made under rules from which an appeal is expressly allowed by rules;
2[Provided that not appeal shall lie against any Order specified in clause (ff) save on the ground that no Order, or an Order for the payment of a less amount, ought to have been made.]
(2) No appeal shall lie from any Order passed in appeal under this section.
1. Clauses (a) to (f) omitted by Act 10 of 1940, sec. 49 and Sch. III.
2. Ins. by Act 9 of 1922, sec. 3.
3. Ins. by Act No. 104 of 1976, sec. 41 (w.e.f. 1-2-1977).
Description (1) Where an assessee, sets up an undertaking or enterprise for manufacture or production of any article or thing, on or after the 1st day of April, 2015 in any backward area notified by the Central Government in this behalf, in the State of Andhra Pradesh or in the State of Bihar or in the State of Telangana or in the State of West Bengal, and acquires and installs any new asset for the purposes of the said undertaking or enterprise during the period beginning on the 1st day of April, 2015 and ending before the 1st day of April, 2020 in the said backward area, then, there shall be allowed a deduction of a sum equal to fifteen per cent of the actual cost of such new asset for the assessment year relevant to the previous year in which such new asset is installed. (2) If any new asset acquired and installed by the assessee is sold or otherwise transferred, except in connection with the amalgamation or demerger or re-organisation of business referred to in clause (xiii)or cla
Description (1) Where an assessee, being an Indian company or a person (other than a company) who is resident in India, incurs, after the 31st day of March, 1970, any expenditure specified in sub-section (2),- (i) before the commencement of his business, or (ii) after the commencement of his business, in connection with the extension of his undertaking or in connection with his setting up a new unit, the assessee shall, in accordance with and subject to the provisions of this section, be allowed a deduction of an amount equal to one-tenth of such expenditure for each of the ten successive previous years beginning with the previous year in which the business commences or, as the case may be, the previous year in which the extension of the undertaking is completed or the new unit commences production or operation : Provided that where an assessee incurs after the 31st day of March, 1998, any expenditure specified in sub-section (2), the provisions of this sub-section shall have effect a