(2014) 361 ITR 663 (Cal) (In the Calcutta High Court) Commissioner of Income Tax V.Mcleod Russel (India) Ltd Girish Chandra Gupta and Tapash Mookherjee JJ. _February 10, 2014

摘要

The appeal is directed against a judgement and order dated 30th March, 2001, passed by the learned Appellate Tribunal. Aggrieved by the order, the Revenue has come up in appeal which was admitted by an order dated 4th April, 2003. Three several questions of law were formulated. The first question reads as follows "(1) Whether on the facts and circumstances of the case the Income Tax Appellate Tribunal was justified in law in holding that Vibro Bed Drier is an item covered under Appendix-1 III.(3)(iii)A of the Income Tax Rules, 1962 and is entitled for 100 percent depreciation ?"