https://www.taxtmi.com/caselaws?id=69963 The Tribunal directed that the actual value of the drilling rigs and compressors be separately calculated from the lorry, allowing investment allowance on the rigs and compressors while denying it for the lorry. This decision balanced consistency in applying depreciation rates and eligibility criteria for investment allowance under Section 32A. en-us Tue, 04 Sep 1984 00:00:00 +0530 Wed, 13 Apr 2011 11:12:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=69963 The Tribunal directed that the actual value of the drilling rigs and compressors be separately calculated from the lorry, allowing investment allowance on the rigs and compressors while denying it for the lorry. This decision balanced consistency in applying depreciation rates and eligibility criteria for investment allowance under Section 32A. Case-Laws Income Tax Tue, 04 Sep 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=69963