https://www.taxtmi.com/caselaws?id=12621 Weighted deduction under section 35C was governed by the Court's earlier interpretation, and the claim was to be determined on that basis. The character of roads for depreciation, depreciation on fencing, deductibility of the statutory contribution under section 69 of the Gujarat Rajya Sahakari Co-operative Societies Act, and depreciation on plant and machinery acquired with government subsidy were also decided by applying prior rulings. Wireless equipment installed at chilling centres, the factory and vehicles qualified for investment allowance under section 32A because it was used to maintain production-related contact and was not an office appliance, which applies only where the equipment is primarily used in an office as an aid to office functioning. en-us Tue, 03 Jul 2001 00:00:00 +0530 Wed, 20 May 2009 16:27:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=12621 Weighted deduction under section 35C was governed by the Court's earlier interpretation, and the claim was to be determined on that basis. The character of roads for depreciation, depreciation on fencing, deductibility of the statutory contribution under section 69 of the Gujarat Rajya Sahakari Co-operative Societies Act, and depreciation on plant and machinery acquired with government subsidy were also decided by applying prior rulings. Wireless equipment installed at chilling centres, the factory and vehicles qualified for investment allowance under section 32A because it was used to maintain production-related contact and was not an office appliance, which applies only where the equipment is primarily used in an office as an aid to office functioning. Case-Laws Income Tax Tue, 03 Jul 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=12621