https://www.taxtmi.com/caselaws?id=12572 For depreciation under section 32 and Appendix I to rule 5, the expression "motor lorries" was construed in common-parlance and functional terms to include a truck-mounted crane used as a single special-purpose mobile unit. The mounted crane was treated as an integral part of the motor truck, not as a separate stationary machine, and the vehicle's character was considered sufficiently apparent for judicial notice. On that basis, the truck-mounted crane qualified for depreciation at 40 per cent, rather than the general machinery rate. en-us Mon, 18 Feb 2002 00:00:00 +0530 Mon, 09 Feb 2026 10:55:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=12572 For depreciation under section 32 and Appendix I to rule 5, the expression "motor lorries" was construed in common-parlance and functional terms to include a truck-mounted crane used as a single special-purpose mobile unit. The mounted crane was treated as an integral part of the motor truck, not as a separate stationary machine, and the vehicle's character was considered sufficiently apparent for judicial notice. On that basis, the truck-mounted crane qualified for depreciation at 40 per cent, rather than the general machinery rate. Case-Laws Income Tax Mon, 18 Feb 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=12572