https://www.taxtmi.com/caselaws?id=24343 The High Court of Madras upheld the decision to restrict depreciation to 10% for electrical and sanitary installations in a hotel business, considering them as integrated units serving all rooms collectively. The court ruled in favor of the Revenue, rejecting the firm's claim for 100% depreciation on these systems for new rooms constructed within the existing building. The court emphasized that while specific items like commodes, seat covers, and flush tanks could be depreciated at 100%, overall depreciation for integrated systems was limited to 10%. en-us Fri, 13 Jan 1989 00:00:00 +0530 Tue, 19 Jan 2010 13:33:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=24343 The High Court of Madras upheld the decision to restrict depreciation to 10% for electrical and sanitary installations in a hotel business, considering them as integrated units serving all rooms collectively. The court ruled in favor of the Revenue, rejecting the firm's claim for 100% depreciation on these systems for new rooms constructed within the existing building. The court emphasized that while specific items like commodes, seat covers, and flush tanks could be depreciated at 100%, overall depreciation for integrated systems was limited to 10%. Case-Laws Income Tax Fri, 13 Jan 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=24343