https://www.taxtmi.com/caselaws?id=71815 The Tribunal upheld the assessee's entitlement to additional depreciation and investment allowance on specified vehicles used for construction work. It concluded that the vehicles were not road transport vehicles but were used exclusively at the work site, affirming the CIT(A)'s decision. The Tribunal dismissed the Revenue's appeals, emphasizing the functional test and legal principles to support the allowance of benefits to the assessee. en-us Fri, 23 Oct 1992 00:00:00 +0530 Wed, 27 Apr 2011 12:05:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=71815 The Tribunal upheld the assessee's entitlement to additional depreciation and investment allowance on specified vehicles used for construction work. It concluded that the vehicles were not road transport vehicles but were used exclusively at the work site, affirming the CIT(A)'s decision. The Tribunal dismissed the Revenue's appeals, emphasizing the functional test and legal principles to support the allowance of benefits to the assessee. Case-Laws Income Tax Fri, 23 Oct 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=71815