https://www.taxtmi.com/caselaws?id=218934 Additional depreciation on plant and machinery used for standardisation and pasteurisation at milk chilling/processing facilities was denied because such processes were not necessary for manufacturing curd and ghee; the assessee could have produced those products from milk without standardisation/pasteurisation, making the machinery too remote from the eligible manufacturing activity. The claim was therefore rejected on merits. Levy of interest under ss. 234B and 234C was held to be consequential and mandatory; the ground was dismissed. Foreign travel expenditure was partly disallowed since the assessee failed to furnish a business-versus-pleasure bifurcation; the disallowance direction was set aside and the issue remitted to the AO for fresh verification on details to be furnished, partly allowing the appeal for statistical purposes. en-us Fri, 05 Oct 2012 00:00:00 +0530 Mon, 05 Jan 2026 12:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=218934 Additional depreciation on plant and machinery used for standardisation and pasteurisation at milk chilling/processing facilities was denied because such processes were not necessary for manufacturing curd and ghee; the assessee could have produced those products from milk without standardisation/pasteurisation, making the machinery too remote from the eligible manufacturing activity. The claim was therefore rejected on merits. Levy of interest under ss. 234B and 234C was held to be consequential and mandatory; the ground was dismissed. Foreign travel expenditure was partly disallowed since the assessee failed to furnish a business-versus-pleasure bifurcation; the disallowance direction was set aside and the issue remitted to the AO for fresh verification on details to be furnished, partly allowing the appeal for statistical purposes. Case-Laws Income Tax Fri, 05 Oct 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=218934