TaxTMI 
TaxTMI 
1983 (9) TMI 148
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....nbsp; Per Shri H.S. Ahluwalia, Judicial Member - These two appeals, though they have been filed against two different orders, involve some common disputes and they are, therefore, disposed of by this single order. 2. The first ground in both these appeals relates to the assessee's claim for depreciation. The assessee is runnin....
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....d that it did not include the cost of racks, etc., which had been debited to the building account. However, the details included boards, switches, wiring, etc., which cannot be said to be refrigeration plant container. According to the AAC no part of the plant and machinery used in a cold storage for storing potatoes and similar things could have refrigeration plant containers and as such the case....
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....e plant. Hence, according to it, the depreciation should have been allowed at 15 per cent and the AAC should not have bifurcated the machinery, electrical goods and racks for the purpose of difference in the rates of depreciation. In support of its claim, its representative referred to a judgment of the Allahabad High Court in CIT v. Kanodia Cold Storage [1975] 100 ITR 155 wherein the definition o....
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....s sub-item No. 13 in Item No. III of Part I of Appendix I to the Income-tax Rules reads as under : " Refrigeration plant containers, etc. (other than racks) [N.E.S.A.] " From this it, prima facie, follows that only the plant containers were sought to be considered for higher rate of depreciation under this sub-item and not the refrigeration plant itself but this appears to be a slip on the p....