https://www.taxtmi.com/circulars?id=9628 Cranes mounted on mobile transport vehicles that are fitted with diesel engines, hydraulic brakes and pneumatic tyres and are registered/licensed with regional transport authorities are classified under item No.III(ii) D(9) Part I of Appendix I to the Income-tax Rules, 1962 and are entitled to 30% depreciation on cost or written down value as applicable. en-us Wed, 24 Jul 1985 00:00:00 +0530 Tue, 07 Jun 2011 18:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=9628 Cranes mounted on mobile transport vehicles that are fitted with diesel engines, hydraulic brakes and pneumatic tyres and are registered/licensed with regional transport authorities are classified under item No.III(ii) D(9) Part I of Appendix I to the Income-tax Rules, 1962 and are entitled to 30% depreciation on cost or written down value as applicable. Circulars Income Tax Wed, 24 Jul 1985 00:00:00 +0530 https://www.taxtmi.com/circulars?id=9628