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of <h1>Depreciation for Dyes & Moulds in Air Cooler Manufacturing Appeals Dismissed</h1> <h3>Commissioner of Income Tax Versus Sanskrut Comfort Systems Pvt. Ltd.</h3> Commissioner of Income Tax Versus Sanskrut Comfort Systems Pvt. Ltd. - TMI The Gujarat High Court dismissed the appeals by the Appellant-revenue regarding depreciation on dyes and moulds used in manufacturing air coolers. The Tribunal found that the dyes and moulds were essential for manufacturing plastic components for air coolers. The Court upheld the Tribunal's decision as it was based on factual evidence, and no substantial question of law was raised.
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