https://www.taxtmi.com/caselaws?id=180904 In ITA No. 315/JU/2009 for Assessment Year 2006-07, the Tribunal upheld the Assessing Officer's decision to disallow higher depreciation rates on dumpers, considering them as construction equipment rather than transport vehicles. In ITA No. 438/JU/2012, the Tribunal remanded the issue of tankers back to the AO for fresh consideration due to jurisdictional concerns and upheld the CIT(A)'s decision allowing higher depreciation on windmill components. en-us Thu, 20 Sep 2012 00:00:00 +0530 Mon, 04 Apr 2016 14:42:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=180904 In ITA No. 315/JU/2009 for Assessment Year 2006-07, the Tribunal upheld the Assessing Officer's decision to disallow higher depreciation rates on dumpers, considering them as construction equipment rather than transport vehicles. In ITA No. 438/JU/2012, the Tribunal remanded the issue of tankers back to the AO for fresh consideration due to jurisdictional concerns and upheld the CIT(A)'s decision allowing higher depreciation on windmill components. Case-Laws Income Tax Thu, 20 Sep 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=180904