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<h1>Kerala HC: Jeeps Qualify for Motor Car Depreciation Rates in Agricultural Use</h1> The HC of Kerala held that 'motor cars' in the Agricultural Income-tax Rules encompass 'jeep.' Depreciation for a jeep used in agriculture is allowed at ... Agricultural Income Tax, Deduction, Depreciation The High Court of Kerala ruled that the term 'motor cars' in the Agricultural Income-tax Rules includes 'jeep.' The court held that depreciation on a jeep used for agricultural purposes is allowable at the same rate as for motor cars. This decision was based on a previous court ruling. The court answered the question in favor of the assessee and against the Revenue.
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