Supreme Court · 1964 INSC 133 · Decided 24 April 1964
Commissioner of Income-Tax, Madras v. Mir MOHD. Ali, Bus Owner, Vellore
- Court
- Supreme Court of India
- Citation
- 1964 INSC 133 · [1964] 7 S.C.R. 846
- Case number
- CIVIL APPEAL No. 145/1963
- Decided
- 24 April 1964
- Bench
- K. SUBBA RAO, J.C. SHAH, S.M. SIKRI (3-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Income Tax Act Section 10(2), 10(2)(vi), 10(2)(via), 66A(2)
Headnote
Income Tax-Depreciation allowance-Replacement of petrol engine in a bus by new Diesel engine-If amounts to installation of machin.ery-"Installation of mJchinery" Mean­ ing of-Indian Income-tax Act, 1922 (11 of 1922), ss. 10(2)(vi). 10(2)(vial. The assessee, who was the owner of a engines in two of his buses by new Diesel engines incurring an expenditure of Rs. 18,544/- in this con­ nection, during the year of account ending with March 31, 1950. For the relevant assessment year he claimed deprecia­ tion allowance under the second para of cl. (vi) and cl. (via) of s.
Judgments are the courts' own published copies, provided for study; they are not certified copies. Source: Indian Supreme Court & High Court Judgments, Dattam Labs (CC-BY-4.0)