https://www.taxtmi.com/caselaws?id=340392 The appeal was dismissed, upholding the Tribunal's decision that the Jetty should be classified as a temporary structure, warranting 100% depreciation. The Tribunal found the Jetty's primary function was temporary access for loading, not as a plant, leading to the rejection of excess depreciation claimed by the Assessee. The Court concurred with the Tribunal's factual analysis, concluding no significant legal issue was raised, and affirmed the decision allowing full depreciation. en-us Tue, 07 Mar 2017 00:00:00 +0530 Wed, 30 Aug 2017 14:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=340392 The appeal was dismissed, upholding the Tribunal's decision that the Jetty should be classified as a temporary structure, warranting 100% depreciation. The Tribunal found the Jetty's primary function was temporary access for loading, not as a plant, leading to the rejection of excess depreciation claimed by the Assessee. The Court concurred with the Tribunal's factual analysis, concluding no significant legal issue was raised, and affirmed the decision allowing full depreciation. Case-Laws Income Tax Tue, 07 Mar 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=340392