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2021 (7) TMI 37 - AT - Income TaxDepreciation on crawler cranes/trailers - Whether the crawler cranes/trailers are in the nature of Plant & Machinery and thus eligible for depreciation @15% and not eligible for higher depreciation of 30%? - HELD THAT:- Coordinate bench decided the issue in favour of the assessee by approving the classification of the assets under the head Motor Vehicle in [2017 (12) TMI 644 - ITAT MUMBAI] As relying on respecctive own cases [2019 (12) TMI 1508 - ITAT MUMBAI], [2019 (7) TMI 1835 - ITAT MUMBAI] and [2019 (12) TMI 1507 - ITAT MUMBAI]we do not find any merit in action of lower authorities for declining higher claim of depreciation at 30% on Crawler Cranes and Dozers. Appeal of the Revenue is dismissed.
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