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2022 (8) TMI 258 - AT - Income TaxDepreciation on temporary structures - whether temporary bridges and roads constructed by the assessee for transportation of goods from port of work sites fall under temporary structures eligible for 100% depreciation or not ? - HELD THAT:- Before us the assessee furnished copies of Government approved valuers report, site clearance certificate, contractor demobilization, checklist to buttress the agreement that the assessee has erected only temporary structures and those structures were later on demolished after completion of the projects. These evidences go to show that the assessee erected temporary structures and later on demolished those structures in which case depreciation at 100% is allowable. The evidences furnished before us in the form of site clearing certificate and the contractor demobilization check list which were dated 24.07.2015 and 12.10.2015 respectively appears to have not produced before the authorities below. Therefore, since these evidences were not furnished before the AO, matter restored back before AO.
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