https://www.taxtmi.com/caselaws?id=19861 The court held that the applicant was not entitled to 100% depreciation on cages costing less than Rs. 750 each, as they were integrated into a larger unit and did not retain individuality. The court determined that the cages were not separate plants but part of a single machinery, thus not qualifying for 100% depreciation. The decision was based on the "functional integrality" test and previous judicial interpretations of the term "plant." Therefore, the applicant was only allowed 10% depreciation on the cost of the cages. en-us Mon, 18 Jul 1994 00:00:00 +0530 Tue, 10 Nov 2009 12:34:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=19861 The court held that the applicant was not entitled to 100% depreciation on cages costing less than Rs. 750 each, as they were integrated into a larger unit and did not retain individuality. The court determined that the cages were not separate plants but part of a single machinery, thus not qualifying for 100% depreciation. The decision was based on the "functional integrality" test and previous judicial interpretations of the term "plant." Therefore, the applicant was only allowed 10% depreciation on the cost of the cages. Case-Laws Income Tax Mon, 18 Jul 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=19861