https://www.taxtmi.com/caselaws?id=20271 The court ruled in favor of the assessee, allowing 100% depreciation on the electrification costs for each labor quarter meeting the specified criteria. The judgment emphasized the importance of considering the separate unit nature of assets for depreciation eligibility under the Income-tax Act. en-us Wed, 09 Jun 1993 00:00:00 +0530 Thu, 12 Nov 2009 18:15:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=20271 The court ruled in favor of the assessee, allowing 100% depreciation on the electrification costs for each labor quarter meeting the specified criteria. The judgment emphasized the importance of considering the separate unit nature of assets for depreciation eligibility under the Income-tax Act. Case-Laws Income Tax Wed, 09 Jun 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=20271