https://www.taxtmi.com/caselaws?id=26821 The reference on depreciation could not be answered on the existing record because the factual basis for applying the governing test was missing. The Madras HC noted that determining whether the offset machinery qualified as "other electrical machinery" required evidence on whether the electric motor was built into the machinery and formed a vital, inseparable part of it. As no such investigation had been made, the questions were returned unanswered and the Tribunal was directed to gather the necessary material and decide the matter de novo in accordance with that test. en-us Tue, 29 Jan 1985 00:00:00 +0530 Mon, 08 Feb 2010 16:44:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=26821 The reference on depreciation could not be answered on the existing record because the factual basis for applying the governing test was missing. The Madras HC noted that determining whether the offset machinery qualified as "other electrical machinery" required evidence on whether the electric motor was built into the machinery and formed a vital, inseparable part of it. As no such investigation had been made, the questions were returned unanswered and the Tribunal was directed to gather the necessary material and decide the matter de novo in accordance with that test. Case-Laws Income Tax Tue, 29 Jan 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=26821