https://www.taxtmi.com/caselaws?id=104017 Depreciation was upheld on a chimney used in brick manufacture because it was treated as plant and machinery, and on a temporary hutment because it qualified for full depreciation as a temporary structure. The Tribunal relied on the first appellate authority's reasoning and an earlier decision on similar facts. Depreciation on tools was remitted to the Assessing Officer because no effective arguments were advanced and the appellate order gave no specific basis for allowing the claim, requiring fresh examination of whether the tools were consumable articles. en-us Mon, 08 Jan 2001 00:00:00 +0530 Mon, 27 Feb 2012 12:25:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=104017 Depreciation was upheld on a chimney used in brick manufacture because it was treated as plant and machinery, and on a temporary hutment because it qualified for full depreciation as a temporary structure. The Tribunal relied on the first appellate authority's reasoning and an earlier decision on similar facts. Depreciation on tools was remitted to the Assessing Officer because no effective arguments were advanced and the appellate order gave no specific basis for allowing the claim, requiring fresh examination of whether the tools were consumable articles. Case-Laws Income Tax Mon, 08 Jan 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=104017