1964 (4) TMI 12 - SUPREME COURT - Income Tax

Head Note / Extract:
Whether extra depreciation is admissible under the provisions of section 10(2)(vi) and section 10(2)(via) of the Income-tax Act in respect of the diesel oil engines fitted to the motor vehicles in replacement of the existing engines ? Held that:- The High Court was correct in answering the question referred to it in the affirmative. The appeal, therefore, fails and is dismissed with costs.