https://www.taxtmi.com/caselaws?id=200675 The Tribunal upheld the CIT(A)'s decision in both assessment years, affirming the allowance of higher depreciation on concrete mixers mounted on trucks as part of the motor lorry. The concrete mixers were deemed integral to the motor lorry and not capable of independent use, leading to the acceptance of the higher depreciation rates. en-us Wed, 06 Feb 2013 00:00:00 +0530 Thu, 12 Apr 2018 11:04:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=200675 The Tribunal upheld the CIT(A)'s decision in both assessment years, affirming the allowance of higher depreciation on concrete mixers mounted on trucks as part of the motor lorry. The concrete mixers were deemed integral to the motor lorry and not capable of independent use, leading to the acceptance of the higher depreciation rates. Case-Laws Income Tax Wed, 06 Feb 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=200675