https://www.taxtmi.com/caselaws?id=21073 The High Court upheld the Tribunal's decision on allowing initial depreciation on tools and instruments as machinery for the factory's operation. It also affirmed the full deduction under section 80J for the unit's partial-year operation. However, the Court directed a fresh decision by the Tribunal on the expenditure for fixing R.C.C. jalies to ascertain if it related to obsolescence or replacement, deviating from the Tribunal's initial ruling. en-us Wed, 29 Jul 1992 00:00:00 +0530 Thu, 19 Nov 2009 17:48:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=21073 The High Court upheld the Tribunal's decision on allowing initial depreciation on tools and instruments as machinery for the factory's operation. It also affirmed the full deduction under section 80J for the unit's partial-year operation. However, the Court directed a fresh decision by the Tribunal on the expenditure for fixing R.C.C. jalies to ascertain if it related to obsolescence or replacement, deviating from the Tribunal's initial ruling. Case-Laws Income Tax Wed, 29 Jul 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=21073