TaxTMI 
TaxTMI 
2018 (12) TMI 1855
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....the APPELLANT(s) No. 1 for the RESPONDENT(s) No. 1 ORAL ORDER (PER : HONOURABLE MS.JUSTICE HARSHA DEVANI) 1. The appellant has challenged the order dated 6.6.2018 made by the Income Tax Appellate Tribunal, Ahmedabad Bench 'A', Ahmedabad in ITA No.1905/Ahd/2016 for assessment year 2012-13 by proposing the following four questions, stated to be substantial questions of law:- "(A) Wheth....
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....nt & Machinery?" 2. Insofar as questions (A) and (B) are concerned, it is an admitted position that the controversy raised vide the said questions is no longer res integra as the same stands concluded by a judgment and order dated 16.6.2014 passed by this court in the assessee's own case rendered in Tax Appeal No.473 of 2014 whereby the questions have been answered in favour of the assessee a....
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....d if other conditions are satisfied. The Tribunal, after considering the definition of "plant" as contemplated under section 43(3) of the Act, has found that milk cans are plant as per the said definition and has, accordingly, deleted the disallowance. 4. Having regard to the fact that the Assessing Officer has himself considered milk cans as plant for the purpose of normal depreciation, he was n....
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.... in that previous year, and the deduction under this sub-section in respect of such asset is restricted to fifty per cent of the amount calculated at the percentage prescribed for an asset under clause (ii-a) for that previous year, then, the deduction for the balance fifty per cent of the amount calculated at the percentage prescribed for such asset under clause (ii-a) shall be allowed under this....