https://www.taxtmi.com/caselaws?id=187345 Higher-rate depreciation was allowed on dyes and moulds used to manufacture plastic components for assembling air coolers, ventilators and fans. The Tribunal and the Commissioner (Appeals) had found, on the evidence and the list of parts produced, that the assets were used in the manufacturing process, and the HC found no error in those concurrent factual findings. As the entitlement followed from those facts, the assessee qualified for the higher depreciation rate and no substantial question of law arose. en-us Tue, 27 Dec 2005 00:00:00 +0530 Wed, 19 Oct 2016 10:21:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=187345 Higher-rate depreciation was allowed on dyes and moulds used to manufacture plastic components for assembling air coolers, ventilators and fans. The Tribunal and the Commissioner (Appeals) had found, on the evidence and the list of parts produced, that the assets were used in the manufacturing process, and the HC found no error in those concurrent factual findings. As the entitlement followed from those facts, the assessee qualified for the higher depreciation rate and no substantial question of law arose. Case-Laws Income Tax Tue, 27 Dec 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=187345