https://www.taxtmi.com/caselaws?id=775616 ITAT Delhi held that the assessee's temporary structures for construction power and chain link fencing qualify for 100% depreciation. Since the structures were erected solely to fulfill contractual obligations and were to be dismantled after completion, their cost was borne by the assessee and treated as temporary assets. The tribunal relied on precedent confirming entitlement to full depreciation on such temporary constructions. The assessee's claim for 100% depreciation on these expenses was allowed. en-us Wed, 23 Jul 2025 00:00:00 +0530 Mon, 28 Jul 2025 08:27:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=775616 ITAT Delhi held that the assessee's temporary structures for construction power and chain link fencing qualify for 100% depreciation. Since the structures were erected solely to fulfill contractual obligations and were to be dismantled after completion, their cost was borne by the assessee and treated as temporary assets. The tribunal relied on precedent confirming entitlement to full depreciation on such temporary constructions. The assessee's claim for 100% depreciation on these expenses was allowed. Case-Laws Income Tax Wed, 23 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=775616