https://www.taxtmi.com/caselaws?id=261978 The Tribunal upheld the decision that electrical installations constituted part of the plant and machinery, affirming eligibility for depreciation at the specified rate. The Revenue's appeals were dismissed for failing to challenge this finding, and the Cross Objection was also dismissed as the Revenue's appeals were rejected on merits, making the issue of reopening assessment irrelevant. en-us Fri, 30 Jan 2015 00:00:00 +0530 Mon, 11 May 2015 12:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=261978 The Tribunal upheld the decision that electrical installations constituted part of the plant and machinery, affirming eligibility for depreciation at the specified rate. The Revenue's appeals were dismissed for failing to challenge this finding, and the Cross Objection was also dismissed as the Revenue's appeals were rejected on merits, making the issue of reopening assessment irrelevant. Case-Laws Income Tax Fri, 30 Jan 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=261978