https://www.taxtmi.com/caselaws?id=35659 The court affirmed the Tribunal's decision that 100% depreciation was not admissible on coal tubs, winding ropes, and safety lamps as the assets were not replaced in the relevant year and used for business purposes. The court ruled in favor of the revenue, with each party bearing its own costs. Judges SABYASACHI MUKHERJEE and SUDHINDRA MOHAN GUHA concurred with the judgment. en-us Mon, 23 Mar 1981 00:00:00 +0530 Mon, 15 Mar 2010 17:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=35659 The court affirmed the Tribunal's decision that 100% depreciation was not admissible on coal tubs, winding ropes, and safety lamps as the assets were not replaced in the relevant year and used for business purposes. The court ruled in favor of the revenue, with each party bearing its own costs. Judges SABYASACHI MUKHERJEE and SUDHINDRA MOHAN GUHA concurred with the judgment. Case-Laws Income Tax Mon, 23 Mar 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=35659