https://www.taxtmi.com/caselaws?id=9388 The High Court held that each scaffolding material constituted "plant" eligible for 100% depreciation, emphasizing the inclusive definition of "plant" under the Income-tax Act. The court allowed the appeal, granting the assessee 100% depreciation on the scaffolding materials, setting aside the Tribunal's order. The Court criticized the Tribunal for considering extraneous factors beyond the depreciation claim and not focusing solely on the issue raised by the parties. The judgment did not award any costs. en-us Wed, 22 Jun 2005 00:00:00 +0530 Mon, 22 Jun 2009 16:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=9388 The High Court held that each scaffolding material constituted "plant" eligible for 100% depreciation, emphasizing the inclusive definition of "plant" under the Income-tax Act. The court allowed the appeal, granting the assessee 100% depreciation on the scaffolding materials, setting aside the Tribunal's order. The Court criticized the Tribunal for considering extraneous factors beyond the depreciation claim and not focusing solely on the issue raised by the parties. The judgment did not award any costs. Case-Laws Income Tax Wed, 22 Jun 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=9388