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TMI Blog1986 (11) TMI 69X X X X Extracts X X X X X X X X Extracts X X X X ..... g earth at site where a dam was being built. The ITO rejected the claim on the ground that only earth-moving machinery employed in heavy construction work can only be allowed depreciation at the rate of 30 per cent, the Income-tax Rules, 1962, is quite clear on this point. The road roller is used for pressing the earth only. It is not used as earth-moving machinery as specifically stated in the In ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d roller is a transport vehicle and that, therefore, the assessee is entitled to depreciation at the rate of 30 per cent. He submitted that in view of this it is not necessary to decide this question on the basis that road roller was used as earth-moving machinery. The learned departmental representative relied upon the Commissioner (Appeals)'s order and stated that the Gujarat High Court decision ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dard to be found in the decision. Therefore, all that the High Court's decision comes to is that a dumper is a road transport vehicle. From that we cannot conclude that road roller is a road transport vehicle. As stated above, even if it is regarded as a road transport vehicle that item does not occur in the list of items for which 30 per cent depreciation has to be granted. Finally, sub-item 14 i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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