https://www.taxtmi.com/caselaws?id=55423 Higher depreciation on dumpers was not available because the relevant allowance entry covered only items expressly listed and could not be expanded by analogy; dumpers were not named in the schedule, so the claim failed. Kitchen expenditure at the work site was also disallowed to the extent the facility was used by the partners, because such actual personal use made that portion partly personal in character despite its business setting. The lower authority's order was therefore sustained in full. en-us Tue, 05 Jun 1984 00:00:00 +0530 Sat, 27 Nov 2010 10:11:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=55423 Higher depreciation on dumpers was not available because the relevant allowance entry covered only items expressly listed and could not be expanded by analogy; dumpers were not named in the schedule, so the claim failed. Kitchen expenditure at the work site was also disallowed to the extent the facility was used by the partners, because such actual personal use made that portion partly personal in character despite its business setting. The lower authority's order was therefore sustained in full. Case-Laws Income Tax Tue, 05 Jun 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=55423