IT: Tippers given on hire and registered as vehicle with registration authority are eligible for depreciation at 40 per cent
IT: Where assessee kept his mining equipment ready and also used when machines of sub-contractor got breakdown, depreciation on mining
equipment would be allowed
IT: Where assessee was engaged in mining work and purchased Tavera car as maruti van was not suitable for supervision at mine site for business purpose, depreciation would be allowed
IT: Where credit entry pertained to share of income from partnership firm and Assessing Officer failed to show that assessee introduced cash credit, section 68 would not be applicable