https://www.taxtmi.com/caselaws?id=239872 The High Court remanded the case to the tribunal for detailed examination and classification of each item to determine the appropriate depreciation rate, emphasizing the need to differentiate between "electrical fittings" and "plant and machinery." The parties were allowed to present arguments based on relevant case law, with the tribunal directed to consider and decide on the classification of items such as "electrical equipment." en-us Wed, 09 Oct 2013 00:00:00 +0530 Sat, 23 Nov 2013 14:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=239872 The High Court remanded the case to the tribunal for detailed examination and classification of each item to determine the appropriate depreciation rate, emphasizing the need to differentiate between "electrical fittings" and "plant and machinery." The parties were allowed to present arguments based on relevant case law, with the tribunal directed to consider and decide on the classification of items such as "electrical equipment." Case-Laws Income Tax Wed, 09 Oct 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=239872