1984 (5) TMI 101

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..... That the authorities below have grossly erred while not treating the Hotel Building as Plant and allowing the depreciation thereon the appropriate rate. 2. That the authorities below have further erred while disallowing the following expense: (a) Bad debts : Rs. 763 (b) 1/4th out of car expenses : Rs. 3160 (c) 1/4th out of care depreciation: Rs. 1081 2. Regarding ground N....

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....4 ITR 12 (Mad) and said that they had distinguished from the decision of the Supreme Court in the case of Taj Mahal Hotel. After hearing both the parties on this point and after going through the judgment of the Madras Bench of the Tribunal and also referring to the judgment cited by the ld. Departmental Represenative we find that (1984) 38 CTR (Mad) 88 : (1983) 144 ITR 12 (Mad) is not on the poin....

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....essee is a plant and direct the ITO to allow the depreciation in accordance with the rules treating the hotel building as plant. 3. Out of ground No. 2 regarding disallowance of 1/4 the car expenses and 1/4th depreciation having not been pressed before AAC are infructuous. Regarding the bad debts of Rs. 763, the facts are that the assessee claimed bad debts amount to Rs. 1995 and the ITO found ....