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COMMISSIONER OF INCOME-TAX versus ABDULKARIM STONE CONTRACTOR


Depreciation dumpers assessors earn proprietary revenue from mines, extract and sell them, which allows for a 40 percent reduction on the commissioner of dumpers under ITO 5 3 263 because dumpers are not road transport vehicles. The Commissioners reject the assimilation claim for additional depreciation. The claim was to be put forward for the first time before which the CIT item is deemed to fall for the purpose of deportation in a particular entry, after which the department concludes that the item is brought in a different entry. If it is not claimed by him, he too has to take advantage. The ITO Tribunal has directed the ITO to allow additional depreciation on dumpers in the Indian Income Tax Act, 1961, section 32 (1) (ii a), 32A & 263.

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