https://www.taxtmi.com/highlights?id=105605 Electrical installations integral to manufacturing plant and machinery qualify for additional depreciation where they are indispensable and functionally inseparable from that plant. Applying an earlier ruling on materially identical facts, the Tribunal treated transformers, transformer-connectivity panel boards, safety detectors and yarn-conditioning machines as plant and machinery rather than separate electrical assets. The claimed additional depreciation was directed to be allowed, and the appeal was partly allowed. en-us Fri, 30 Oct 2026 09:43:13 +0530 Fri, 30 Oct 2026 09:43:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=105605 Electrical installations integral to manufacturing plant and machinery qualify for additional depreciation where they are indispensable and functionally inseparable from that plant. Applying an earlier ruling on materially identical facts, the Tribunal treated transformers, transformer-connectivity panel boards, safety detectors and yarn-conditioning machines as plant and machinery rather than separate electrical assets. The claimed additional depreciation was directed to be allowed, and the appeal was partly allowed. Highlights Income Tax Fri, 30 Oct 2026 09:43:13 +0530 https://www.taxtmi.com/highlights?id=105605