years relates to
confirming the hire charges in respect of road roller. In assessment year 2005-06, the
Assessing Officer disallowed the hire charges ... submitted that without road roller, the road
carpeting work cannot be completed. The assessee had taken the road roller from Ms.
Neena Chadha and Shri
only with respect of maxi-cab, motor-cab, tractor
and road-roller. The assessee‟s vehicle does not fit into these categories. Further,
observation made ... motor-cab", "tractor" and
"road-roller". The expressions "heavy goods vehicle", "heavy passenger motor
vehicle
only with respect of maxi-cab, motor-cab, tractor
and road-roller. The assessee‟s vehicle does not fit into these categories. Further,
observation made ... motor-cab", "tractor" and
"road-roller". The expressions "heavy goods vehicle", "heavy passenger motor
vehicle
Dumper Rs. 7,86,802/-
b) JCB Rs. 3,19384/-
c) Road Roller Rs. 2,81,616/-
d) Tar Boiler Rs. 72,384/-
e) Trolley ... this order. It is in the nature of Dumper, JCB, Road
Roller, Tar Boiler and Trolley etc. From the nature of the assets stated
therein
should give effect to it, vide Govt. of A.P, v. Road
Rollers Owners Welfare Assn , and the Court should not seek to
amend
disallowed the claim. He thought the tractor was a 'road transport vehicle' and, hence, was disqualified for development rebate in terms of Section ... than equipment used or the purpose of propulsion but excludes a road-roller. As regards the other types of vehicles, they are used or adapted
motor-cab", "tractor" and "road-roller";
(b) the expressions "heavy goods vehicle", "heavy passenger motor vehicle ... motor-
cab", "tractor" and "road roller" shall have the meanings respectively as assigned to them in
section
business of road construction. The
commercial vehicles owned and used by it to be deployed for construction
contracts include dampers, road rollers, hiva trucks
motor-cab", "tractor" and "road-roller";
(b) the expressions "heavy goods vehicle", "heavy passenger motor vehicle ... motor-cab", "tractor" and "road roller" shall have the meanings respectively as assigned to them in section
Assessing
Officer wherein it has been held that depreciation on tippers, road rollers and JCB will
be allowable @ 40% as against 25% allowed ... proposition that higher rate of depreciation is allowable on Tippers, Road Rollers and
JCB:-
3
ITA No.6180/Del/2015
i) Gaylora Constructions, order dated
