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2019 (7) TMI 1888 - HC - Income TaxDepreciation on hoardings - temporary v/s permanent structure - depreciation at the rate 100% by treating these hoardings to be temporary structures - HELD THAT:- On examination of the impugned order of the tribunal [2016 (8) TMI 1555 - ITAT KOLKATA] we find that its finding that the subject structure of the respondent was temporary and not permanent was substantially derived from the findings of the tribunal in respect of the same respondent for the earlier assessment years. This finding of fact has not been challenged by the revenue in appeal or it remains untouched by any superior Court. Appellant, could not show us any case made out by his client in the subject assessment year that there was any technological advancement or modification in the temporary structure in such a manner so as to classify it as a permanent one. The issue as to whether the subject structure was temporary or permanent in the assessment year in question has become res judicata. Hence, we find no infirmity in the impugned order of the tribunal holding that it was so and allowing the respondent assessee 100% depreciation. - Decided in favour of assessee.
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