COMMISSIONER OF INCOME-TAX versus SAURASHTRA BOTTLING (PVT) LTD.
Depreciation plant, which means that bottles and crates for the sale of soft drinks, bottles and crates for purchase and distribution of products, are owned by the diagnostics and without them. The business of producing soft drinks is impossible. Bottles are not used in the business for the purposes of diagnostic business and therefore they are not stocked in trade or trade. There is no rule that deportation is permissible only in connection with this plant which has Permanent stability is bottles and crate plants and it deserves 100% depreciation in sight. The fact is that their cost is less than the Indian Income Tax Act, 1961, sections 32 and 43 (3).
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