https://www.taxtmi.com/caselaws?id=24766 The court dismissed the writ applications filed by a cooperative society seeking higher depreciation allowance for its seasonal factory. The court held that the petitioner failed to prove unreasonable discrimination in the classification for depreciation allowance under the Income-tax Rules, 1962. Emphasizing the legislative authority's discretion in tax matters, the court upheld the validity of the classification based on the nature and use of plant and machinery in seasonal factories. The judgment underscored the requirement for substantial evidence to challenge the constitutionality of tax provisions and the burden on petitioners to demonstrate unreasonable discrimination. en-us Thu, 21 Apr 1988 00:00:00 +0530 Fri, 22 Jan 2010 12:07:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=24766 The court dismissed the writ applications filed by a cooperative society seeking higher depreciation allowance for its seasonal factory. The court held that the petitioner failed to prove unreasonable discrimination in the classification for depreciation allowance under the Income-tax Rules, 1962. Emphasizing the legislative authority's discretion in tax matters, the court upheld the validity of the classification based on the nature and use of plant and machinery in seasonal factories. The judgment underscored the requirement for substantial evidence to challenge the constitutionality of tax provisions and the burden on petitioners to demonstrate unreasonable discrimination. Case-Laws Income Tax Thu, 21 Apr 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=24766