https://www.taxtmi.com/caselaws?id=21368 Earthen salt pans, reservoirs, roads and related units made of earth and clay qualify for 100 per cent depreciation, and the allowance does not depend on whether the assets were newly constructed or already existed before the relevant accounting year. The fact that the assets were not brought into use during that year did not defeat the claim. However, any depreciation already allowed in earlier years must be reduced from the present allowance to that extent. The Revenue's objection was rejected and the depreciation claim was accepted subject to prior allowances. en-us Thu, 26 Mar 1992 00:00:00 +0530 Sat, 21 Nov 2009 17:51:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=21368 Earthen salt pans, reservoirs, roads and related units made of earth and clay qualify for 100 per cent depreciation, and the allowance does not depend on whether the assets were newly constructed or already existed before the relevant accounting year. The fact that the assets were not brought into use during that year did not defeat the claim. However, any depreciation already allowed in earlier years must be reduced from the present allowance to that extent. The Revenue's objection was rejected and the depreciation claim was accepted subject to prior allowances. Case-Laws Income Tax Thu, 26 Mar 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=21368