Whether a gas cylinder attached to truck shall be considered as a part of truck or considered as gas cylinder only

The Hon’ble High Court placed reliance on the decision pronounced in the case of CIT vs. Goyal MG Gases Ltd., (2008) 296 ITR 72 (Delhi) wherein it was held that a tanker or a gas cylinder attached to the body of a truck continues to be a gas cylinder and is accordingly entitled to depreciation as applicable to gas cylinder in Appendix I to the Income-tax Rules. In other words, the gas cylinders even in such cases are entitled to 1

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