https://www.taxtmi.com/caselaws?id=186190 The Tribunal allowed depreciation at 25% on electric fittings, considering them integral parts of Plant & Machinery. The issue was remanded for verification. Filtration expenses were allowed as revenue expenditure, with the Tribunal directing their deduction but withdrawal of allowed depreciation. The assessee's appeal was allowed. en-us Fri, 09 Jul 2010 00:00:00 +0530 Fri, 09 Sep 2016 15:54:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=186190 The Tribunal allowed depreciation at 25% on electric fittings, considering them integral parts of Plant & Machinery. The issue was remanded for verification. Filtration expenses were allowed as revenue expenditure, with the Tribunal directing their deduction but withdrawal of allowed depreciation. The assessee's appeal was allowed. Case-Laws Income Tax Fri, 09 Jul 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=186190