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2010 (6) TMI 626 - AT - Income TaxDepreciation - CIT allowed 100 per cent depreciation on wooden partitions and work stations treating the same as temporary structures as against furniture and fixtures treated by AO eligible for depreciation at 10 per cent - Held that:- The nature of alterations/changes/ maintenance made by the assessee was in the nature of wooden partition and work stations and is made in the premises which were not owned by the assessee. These modifications are stated to be made for the optimum utilisation of the space and for better and more efficient working of the office staff. No material had been brought on record to suggest that such statement of the assessee is incorrect. If it is so, the work done by the assessee will fall under item 4 which describes the rate of depreciation of 100 per cent in respect of "purely temporary erection such as wooden structure". No infirmity in the order of the CIT(A) vide which the necessary relief has been given to the assessee, appeals filed by the Revenue are dismissed.
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