2001 (8) TMI 49

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.... BABU J. -The Revenue contends that the mobile crane is a road transport vehicle and, therefore, does not qualify for the additional depreciation provided under section 32(1)(iia), proviso (b), of the Income-tax Act, 1961. The assessment year is 1985-86. The assessee's claim for depreciation was under clause (b) of the proviso which refers to "any machinery or plant, the whole of the actual cos....

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....ot be shifted from one location to another. The crane is used in the quarry and not on the public roads for moving the granite that is quarried. The granite is carried on the public roads by heavy transport vehicles and not by mobile cranes. The purpose for which the cranes are used is altogether different from the purpose for which a road transport vehicle is used. Every vehicle, which is mobi....