https://www.taxtmi.com/caselaws?id=12319 Cages used in hatchery operations were treated as plant for depreciation purposes because the Tribunal's conclusion rested on factual appreciation supported by precedent, including the principle that bottles may qualify as plant. As no evidence dislodged that finding, the record disclosed no legal error or debatable issue requiring interference under section 260A. The appeal therefore did not raise a substantial question of law, and the Tribunal's allowance of full depreciation remained undisturbed. en-us Thu, 09 Aug 2001 00:00:00 +0530 Sun, 21 Feb 2010 16:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=12319 Cages used in hatchery operations were treated as plant for depreciation purposes because the Tribunal's conclusion rested on factual appreciation supported by precedent, including the principle that bottles may qualify as plant. As no evidence dislodged that finding, the record disclosed no legal error or debatable issue requiring interference under section 260A. The appeal therefore did not raise a substantial question of law, and the Tribunal's allowance of full depreciation remained undisturbed. Case-Laws Income Tax Thu, 09 Aug 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=12319