TMI Blog2010 (6) TMI 626X X X X Extracts X X X X X X X X Extracts X X X X ..... tement of the assessee is incorrect. If it is so, the work done by the assessee will fall under item 4 which describes the rate of depreciation of 100 per cent in respect of "purely temporary erection such as wooden structure". No infirmity in the order of the CIT(A) vide which the necessary relief has been given to the assessee, appeals filed by the Revenue are dismissed. - IT Appeal Nos. 603 & 604 (Delhi) of 2010 - - - Dated:- 11-6-2010 - G.E. Veerabhadrappa, I.P. Bansal, JJ. Ms. Sheela Chopra for the Appellant. Salil Kapoor for the Respondent. ORDER I.P. Bansal, Judicial Member These appeals are filed by the Revenue. They are directed against two separate orders of the Commissioner of Income-tax (Appeals) dated ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fore, for the sake of convenience, the facts relating to the assessment year 2000-01 will be discussed and the decision taken on the basis of those facts will be applicable to other years also. The assessee-company is engaged in the business of manufacturing and sale of pharmaceutical products. It incurred expenditure of Rs. 28,49,717.80 on alterations/changes/maintenance in its existing office structure such as wooden-partitions and work stations. According to the assessee, these alterations/changes/maintenance were done for better and more efficient working of the office staff and the said amount was incurred in replacing the old wooden cabins and other wooden structure for optimum utilisation of the space. Since the assets were used for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... porary partition, false ceiling, painting and walls, etc. were held to be eligible for depreciation at 100 per cent. The Department is aggrieved by such findings of the learned Commissioner of Income-tax (Appeals). 4. After narrating the facts, the learned Departmental representative relying upon the grounds of appeal submitted that the wooden partition and work stations could not be treated as temporary structures and these were in the nature of furniture and fixtures. Thus, it was contended by the learned Departmental representative that the Assessing Officer was right in allowing depreciation at 10 per cent. It was submitted that wooden partitions and work stations erected by the assessee were of permanent nature and they cannot be cal ..... X X X X Extracts X X X X X X X X Extracts X X X X
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