A power failure does not, by itself, give a Gurugram office permission to run any diesel generator available on the premises. The answer depends on the particular machine, the applicable Haryana pollution requirements, the NCR generator directions and the GRAP orders operating at the time. A landlord's assurance that a generator is “for emergency use” does not resolve these questions.
A qualifying White-category activity can be exempt from obtaining Consent to Establish and Consent to Operate without being exempt from communicating with the Tamil Nadu Pollution Control Board. The practical route is to establish the correct classification, submit the required intimation and preserve its acknowledgement and supporting evidence.
A small manufacturing unit should decide its pollution-consent route before committing to installation and production dates. Low turnover, a small floor area or an Udyam registration does not by itself make an industrial process exempt. The actual process, pollution potential, location and applicable category determine the answer.
A fixed asset register should explain the movement in cost and accumulated depreciation. Reconcile both separately before relying on the closing net book value.
Assets acquired during the year and put to use for less than 180 days generally get only 50% of the normal tax depreciation for that year. Learn the practical calculation.
