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2014 (2) TMI 171 - AT - Income TaxDepreciation - temporary suspension of manufacturing process – Held that:- The concept of temporary suspension of manufacturing process does not in any way affect the claim of depreciation in so far as once it is accepted that particular plant and machinery has been put to use by the assessee and such plant and machinery is owned by the assessee, then the value of that plant and machinery adds to the block of assets under the head 'Plant & Machinery' - Once the said block of assets/plant & machinery is granted depreciation, then such depreciation on the plant & machinery becomes continuous allowance until and unless the business itself is discontinued. In the assessee's case, there is no discontinuance of business. In the business, temporary stoppage of manufacturing process would not disentitle from the assessee's claim of depreciation in respect of the said block of assets - Decided in favour of Assessee.
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