Air pollution control equipment eligible to 100% depreciation despite forming part of regular plant & machinery

  ITAT KOLKATA BENCH ‘B’ (THIRD MEMBER) Deputy Commissioner of Income-tax, Central Circle-II, Kolkata Versus UAL Industries Ltd. IT Appeal Nos.2004 (Kol.) of 2009 AND 1668 & 1669 (Kol.) of 2011 [ASSESSMENT YEARS 2005-06, 2006-07 & 2008-09] JANUARY  1, 2013 ORDER George Mathan, Judicial Member This is an appeal filed by the Revenue against the order of the ld. CIT(A)-Central-III, Kolkata in appeal No.276/CC-II/CIT(A)/C-III/08-09 dated 14.09.2009 for the assessment year 2006-07. 2. In this appeal the revenue has raised the following grounds :- (i)     ...