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Commissioner of Income Tax Versus Sanskrut Comfort Systems Pvt. Ltd.

TAX APPEAL No. 852 of 2005 and 853 of 2005 - Dated:- 27-12-2005 - D.A. MEHTA AND H.N. DEVANI JJ Mr. Manish R Bhatt for the Appellant. ORDER (Per : HONOURABLE MR.JUSTICE D.A.MEHTA) Appellant-revenue has proposed the following identically worded question in both the appeals. Whether, the Appellate Tribunal is right in law and on facts in holding that the assessee which is engaged in the business of manufacturing air coolers, ventilators, fans etc. is entitled to depreciation at the rate of 50 % on .....

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