https://www.taxtmi.com/caselaws?id=19079 Entitlement to investment allowance and higher depreciation on dumpers depended on proof of their actual use as mining machinery rather than road transport vehicles. The available material did not establish how the dumpers were used in the relevant year, and the Tribunal had already recognised that eligibility could not be decided merely from the description of the vehicles. Because the factual record was incomplete and no proper enquiry had been made, remand to the Assessing Officer for further verification was warranted, and that direction was upheld. en-us Mon, 06 Feb 1995 00:00:00 +0530 Tue, 03 Nov 2009 17:47:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=19079 Entitlement to investment allowance and higher depreciation on dumpers depended on proof of their actual use as mining machinery rather than road transport vehicles. The available material did not establish how the dumpers were used in the relevant year, and the Tribunal had already recognised that eligibility could not be decided merely from the description of the vehicles. Because the factual record was incomplete and no proper enquiry had been made, remand to the Assessing Officer for further verification was warranted, and that direction was upheld. Case-Laws Income Tax Mon, 06 Feb 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=19079