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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        <h1>ITAT Kolkata Upholds 100% Depreciation on Energy-Saving Devices</h1> The Appellate Tribunal ITAT KOLKATA dismissed the Department's appeal regarding the depreciation rate on a Fluidized Bed Type Heat Dryer, upholding the ... - The Department appealed the allowance of 100% depreciation on a Fluidized Bed Type Heat Dryer instead of the prescribed 33.33%. The Tribunal upheld the decision, stating that both the dryer and boiler are energy-saving devices, and depreciation at 100% should apply. The appeal was dismissed. (Case: Appellate Tribunal ITAT KOLKATA, Citation: 2000 (6) TMI 775 - ITAT KOLKATA)

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