Court Upholds Depreciation Claim for JCB Machine, Overturns Assessment Order Challenging Its Use in Business Operations.

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....Addition towards depreciation on JCB Machine - JCB machine was used for manual loading and unloading of the finished goods, which otherwise would have required huge manpower. Since the JCB machine was used for loading and unloading of material and finished products, we see no reason to interfere in the impugned order overturning the assessment order on the ground that there was no use of JCB machines in the assessee’s business. - AT....