Madras H.C : Machinery not listed in New Appendix-I Depreciation Schedule Part-III (xia) of Income Tax Rules are also eligible for depreciation @ 40%

High Court Of Madras CIT vs. Vasantha Subramanian Hospitals Private Limited Section 37(1), 40A(3) Asst. Year 2012-13 T.S. Sivagnanam & V. Bhavani Subbaroyan, JJ. T.C. No. 885 of 2016 4th September, 2018 Counsel appeared: M. Swaminathan for the Appellant.: P.Madhavan for the Respondent T. S. SIVAGNANAM, J. 1. This appeal by the Revenue is against…

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