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2017 (10) TMI 1294 - ITAT KOLKATADepreciation on dumpers and tippers - @ 30% OR @15% - Held that:- Clauses (a) and (b) in the second proviso make it clear that exclusion from the provision is only in respect of the machinery or plant or appliances connected with the administrative part of the business, i.e., those used in the office premises or residential accommodation of the assessee. Naturally, road transport vehicles referred to therein will have to be such vehicles which are made to carry the employees to the office and back home. The words "road transport vehicles" include vehicles like omnibuses, cars, etc., and not dumpers and tippers which are directly used in the activity of the business, at the place where the business is actually carried on. Dumpers and tippers are essentially machinery used to carry on a construction work. The use of dumpers and tippers for the purpose of business of construction, i.e., used to lift earth and transport the same, results in the production of an article or thing and such machinery is entitled to investment allowance under section 32A of the Act. The issue before us has been answered by the Hon’ble High Court of Karnataka (1991 (3) TMI 36 - KARNATAKA High Court) so, we do not find any infirmity in the order of the Ld. CIT(A) in allowing depreciation @ 30% on dumper and tipper. - Decided against revenue
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