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2018 (5) TMI 46 - AT - Income TaxEntitlement to higher claim of depreciation on the Uppers, dumpers, trailers used in his business used for transportation business - Held that:- As decided in assessee's own case [2017 (12) TMI 1478 - ITAT VISAKHAPATNAM] Transportation business carried out by the assessee by using Trailers, Dumpers & Motor Lorries is not an incidental to the business of the assessee. Out of the gross receipts of ₹ 55,75,16,582/-, the assessee received ₹ 22,99,64,332/-. The ld. Departmental Representative failed to produce any material to show that the above finding given by the ld. CIT(A) is not correct. Therefore, by considering the facts and circumstances of the case, we are of the opinion that there is no infirmity in the order passed by the ld. CIT(A). - Decided against revenue
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