Tippers, vibrator and vibrator soil compactor are 'commercial vehicle' eligible for depreciation at 40%

IT : Tippers, vibrator and vibrator soil compactor are 'commercial vehicle' eligible for depreciation at rate of 40 per cent


[2012] 20 taxmann.com 404 (Punjab & Haryana)
HIGH COURT OF PUNJAB & HARYANA

Commissioner of Income-tax-III, Ludhiana

v.

Rakesh Jain*