Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 1981 (7) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
1981 (7) TMI 2 - GUJARAT HIGH COURTExtract: .......neries only. It would be illogical to hold that extra shift depreciation allowance can be claimed in respect of all the machineries or none, irrespective of whether only some machineries are used or all. No other view is possible. We, therefore, answer the question in the affirmative and against the Revenue. There would be no order regarding costs.
|