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        High Court affirms Tribunal's 15% machinery depreciation rate for cement production, dismisses Revenue appeal.

        Commissioner Of Income-Tax Versus JK. Synthetics Limited

        Commissioner Of Income-Tax Versus JK. Synthetics Limited - [1992] 193 ITR 182 The High Court directed the Tribunal to refer the question of law regarding the entitlement to higher depreciation rate of 15% for machinery used in cement manufacturing and packaging. The Tribunal allowed depreciation at 15%, dismissing the Revenue's appeal. The Court ordered the Tribunal to refer the question of law to determine if the higher rate of depreciation was justified without proof of corrosion effects.

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