Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 1980 (9) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
1980 (9) TMI 148 - ITAT MADRAS-BExtract: .......e term general machinery employed in tea factory and unless, as pointed out by the CIT (A) in his appellate order, the generator is specifically excluded from this entry the depreciation at the rate of 15 per cent should be given to the generator forming part of general machinery of the tea factory. The departmental appeal is, therefore, dismissed.
|