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TMI Blog2019 (3) TMI 499X X X X Extracts X X X X X X X X Extracts X X X X ..... refuted by the revenue – the right of the assessee to the relief is not restricted to the plea raised by him. On the facts before us, when the dies and moulds were attached to the machine to manufacture the designed product, we have no hesitation to accept the plea of the assessee that the claim would fall for consideration only under Section 31 of the Act. - Decided against revenue Depreciation on plant - HELD THAT:- No challenge with regard to the claim for depreciation in respect of the Reverse Osmosis Plant and TET Plant - Assessing Officer restricted the claim of depreciation to 10%. However, he did not assign any reason for doing so. on seeing the note furnished about the Reverse Osmosis System and the TET Plant, it was observ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e facts and in the circumstances of the case, the Appellate Tribunal was right in holding that the assessee is entitled for 100% depreciation on civil works connected with Reverse Osmosis Plant and TET Plant? 3.Heard Mrs.V.Pushpa, learned Junior Standing Counsel for the appellant/Revenue; and Mr.R.Venkata Narayanan, learned counsel for the respondent/assessee. 4.So far as the first substantial question of law is concerned, the same is covered against the Revenue, in the light of the decision in the assessee's own case in CIT vs. TVS Motors Limited, (2014) 364 ITR 0001 (Mad). The operative portion of the said decision reads as follows:- 31. Applying the ratio of the decision cited above, when we look into the facts of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 5.Following the above, the first substantial question of law is answered against the Revenue. 6.So far as the second substantial question of law is concerned, the Tribunal in the impugned order pointed out that, in the assessee's own case for the earlier assessment years, viz., 2000-01 and 2005-06, in I.T.A.Nos.679 757/Mds/2009 (assessee's appeals) and I.T.A.Nos.976 1017/Mds/2009 (Revenue's appeals), dated 22.12.2010, both the substantial questions of law were decided in favour of the assessee. 7.So far as the appeals filed by the Revenue against those orders, which were numbered as T.C.(A) Nos.173 and 174 of 2009 [(2014) 364 ITR 0001 (Mad)] , are concerned, five substantial questions of law were framed for consid ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... submission of the assessee as regards the civil works done at Reverse Osmosis Plant, concrete tanks, pump beds, filter unit beds and after taking note of the decision in the case of Addl. CIT vs. Madras Cements Ltd., 110 ITR 281, held that the 'plant' comprehends buildings employed in carrying on trade or other industrial business and hence, the special reinforced concrete foundation for the purpose of locating or installing the rotary kiln in the assessee's factory, would come within the scope of the expression 'plant' and entitled to depreciation and development rebate. Further, on seeing the note furnished about the Reverse Osmosis System and the TET Plant, it was observed that there is no doubt that the civil stru ..... X X X X Extracts X X X X X X X X Extracts X X X X
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