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I.T.AS. NOS.4287/LB AND 4288/LB OF 2000 versus I.T.AS. NOS.4287/LB AND 4288/LB OF 2000


Third Schedule, Income Tax Ordinance 1979, R2 (1) Deposit Allowance Factory and Workshop Cold storage was covered under the definition of cold workshop and it was entitled to 10% depreciation. Cold storage was an industrial initiative and was fully covered under it. The workshop is praised as being run by a large plant that produces a type of gas that maintains the freshness of its contents and its natural appearance for a longer period of time, thereby enabling the environment in its area. Generally, compressed gas preparations can be maintained for cooling. Cold storage was a manufacturing process The word was covered with cold storage under the definition of workshop and was entitled to 10 @ @ depreciation.

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