2004 (1) TMI 34

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..... tourists on hire basis so as to earn the benefits under section 32. - If the vehicle is used on hire for tourists, only then a person would be entitled to get the benefit - Tribunal has rightly held that the vehicles were not used for the purpose for which benefit was claimed - - - - - Dated:- 14-1-2004 - Judge(s) : B. C. PATEL., BADAR DURREZ AHMED. JUDGMENT Essentially, on the question o .....

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..... , 1961. To promote tourism, the scheme was incorporated at the relevant time strictly confining the benefits of depreciation on imported vehicles used for tourists. If the vehicle is used on hire for tourists, only then a person would be entitled to get the benefit. On appreciation of facts, the Tribunal has held that the vehicles were not used for the purpose for which benefit was claimed. Unde .....

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