https://www.taxtmi.com/highlights?id=20719 When there is a specific provision in the Income Tax Rules allowing depreciation at 100% to Vapour Absorption System, the same cannot be denied merely stating that Vapour Absorption Heat Pump is a part of the Centralized Air Conditioner and liable for depreciation at 25% - HC en-us Fri, 21 Nov 2014 12:42:05 +0530 Fri, 21 Nov 2014 12:42:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=20719 When there is a specific provision in the Income Tax Rules allowing depreciation at 100% to Vapour Absorption System, the same cannot be denied merely stating that Vapour Absorption Heat Pump is a part of the Centralized Air Conditioner and liable for depreciation at 25% - HC Highlights Income Tax Fri, 21 Nov 2014 12:42:05 +0530 https://www.taxtmi.com/highlights?id=20719