This is premium content. Please become a Premium member. If you are already a member, login here to access the full content.
Mobile phone cannot be fixed to a particular place, Depreciation allowable
Case Law Details
- Case Name
- Rangbahar Vs CIT (ITAT Mumbai)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2005-06
- Courts
- All ITAT, ITAT Mumbai
Upgrade to Basic or Premium to download.
Already Upgraded? Log in.
Advertisement
Rangbahar Vs Commissioner of Income Tax (ITAT Mumbai)
In this case CIT (Commissioner of Income tax), disallowed depreciation on mobiles, as the assessee has not provided ‘the place of installation’ of Mobile Phones. Vide para 18 of the Revision Order of the CIT was of the opinion that the assessee has not provided “the place of installation of assets”, which in this case was of mobile phone was not given and therefore the claim of depreciation was not allowable. Mobile in itself means “able to move or be moved freely or easily.” As per Cambridge Dictionary ...
Author Info
