https://www.taxtmi.com/caselaws?id=10127 The Tribunal upheld the decision to allow depreciation for the full year on the bio-gas plant, considering evidence of installation and use from May 1992, including trial runs and repairs. Previous court decisions supported a broad interpretation of "use" for depreciation purposes, emphasizing the machinery's use for business purposes rather than optimal production. The Tribunal's findings were upheld, dismissing the appeal as no substantial question of law was identified. en-us Wed, 27 Oct 2004 00:00:00 +0530 Tue, 07 Jul 2009 19:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=10127 The Tribunal upheld the decision to allow depreciation for the full year on the bio-gas plant, considering evidence of installation and use from May 1992, including trial runs and repairs. Previous court decisions supported a broad interpretation of "use" for depreciation purposes, emphasizing the machinery's use for business purposes rather than optimal production. The Tribunal's findings were upheld, dismissing the appeal as no substantial question of law was identified. Case-Laws Income Tax Wed, 27 Oct 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=10127