https://www.taxtmi.com/caselaws?id=18831 Depreciation remained allowable on trucks that were under repair during the relevant years because their temporary repair status did not interrupt continuity of business use. The vehicles had been used in the assessee's business before and after those years, so they continued to be regarded as used for the purposes of the business notwithstanding the repairs. en-us Wed, 25 Aug 1993 00:00:00 +0530 Sat, 13 Dec 2025 10:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=18831 Depreciation remained allowable on trucks that were under repair during the relevant years because their temporary repair status did not interrupt continuity of business use. The vehicles had been used in the assessee's business before and after those years, so they continued to be regarded as used for the purposes of the business notwithstanding the repairs. Case-Laws Income Tax Wed, 25 Aug 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=18831