1984 (6) TMI 64

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..... d that order. 2. The assessee's business was construction of roads and buildings and excavation of canals for Government and other agencies. The assessee has been granted development rebate in respect of Dumpers for the asst. yr. 1974-75 by the Tribunal holding that the Dumpers were not road transport vehicles. For the asst. yrs. 1974-75 and 1975-76 this Tribunal has held that since it was the a .....

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..... ord Dictionary which states that Dumpers were dumping truck. He submitted that the entry itself did not use the expression road transport vehicle and therefore there was no scope for considering this question from that point of view. 4. The ld. Departmental representative argued that the assessee cannot take one position of the purpose of claiming development rebate and another position for clai .....

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..... ated therein. Therefore, the assessee is not entitled to the higher depreciation on Dumpers. On this point the appeal is rejected. 6. The next ground of appeal is regarding disallowance of an amount of Rs. 4,500 out of expenditure pertaining to kitchen etc. The assessee was maintaining kitchen at the work site and when the partners visited the work site they utilised this facility. The disallowa .....

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