TMI Blog2019 (1) TMI 2051X X X X Extracts X X X X X X X X Extracts X X X X ..... iary No. 48030/2018 - - - Income Tax - Higher rate of depreciation on dumpers - @ 30% OR 15% - nature of business of the assessee as transporter - Tribunal confirming the findings of the CIT [A] that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing. Assessee was essentially required to provide equipments and manpower on hire. Thus no error in the view taken by the Tribunal. HELD THAT:- The special leave petition is dismissed on the ground of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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