https://www.taxtmi.com/caselaws?id=12620 Depreciation at the special rate of 100% was allowed on wooden shuttering used in construction, because the items were purchased under individual bills and each fell below the prescribed value limit for the statutory depreciation treatment. The Tribunal's acceptance of the claim was treated as a factual finding based on the character and use of the items, and that finding did not give rise to any substantial question of law. The 100% allowance was therefore upheld. en-us Tue, 30 Apr 2002 00:00:00 +0530 Wed, 20 May 2009 16:26:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=12620 Depreciation at the special rate of 100% was allowed on wooden shuttering used in construction, because the items were purchased under individual bills and each fell below the prescribed value limit for the statutory depreciation treatment. The Tribunal's acceptance of the claim was treated as a factual finding based on the character and use of the items, and that finding did not give rise to any substantial question of law. The 100% allowance was therefore upheld. Case-Laws Income Tax Tue, 30 Apr 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=12620