TMI Blog2001 (8) TMI 49X X X X Extracts X X X X X X X X Extracts X X X X ..... fore, does not qualify for the additional depreciation provided under section 32(1)(iia), proviso (b), of the Income-tax Act, 1961. The assessment year is 1985-86. The assessee's claim for depreciation was under clause (b) of the proviso which refers to "any machinery or plant, the whole of the actual cost of which is allowed as a deduction (whether by way of depreciation or otherwise) in compu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... public roads for moving the granite that is quarried. The granite is carried on the public roads by heavy transport vehicles and not by mobile cranes. The purpose for which the cranes are used is altogether different from the purpose for which a road transport vehicle is used. Every vehicle, which is mobile does not on that score become a road transport vehicle. Limited mobility, which is meant ..... X X X X Extracts X X X X X X X X Extracts X X X X
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