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like boxes attached on the outer wall for
storing gas cylinders and air conditioning units.
The appellant has contended that ... outer wall of the premises for storing
gas cylinders and air conditioning units. The landlord also
raised some dispute regarding
Supreme Court of India
learned CIT (A) erred in allowing depreciation on used gas
cylinders which was rightly denied by the assessing officer ... entire appeal relates to the disallowance of
depreciation on gas cylinders and on this issue after giving a
thoughtful consideration
Income Tax Appellate Tribunal - Delhi
Maruti Syntex (India) Ltd.
(b) LPG Gas Cylinders bearing logo "Indojan" worth Rs. 30 lakhs
purchased from M/s. Aravalli ... depreciation claimed on LPG Gas cylinders are concerned, the
facts were as follows. M/s. Aravalli Cylinders Pvt. Ltd. (hereinafter
Income Tax Appellate Tribunal - Delhi
period, an agreement for sale and
lease-back of gas cylinders with M/s. Commercial Corporation of India ... Shruta Builders (SB). 750 gas cylinders were sold to
both the concern for the total amount
Calcutta High Court
Punjab-Haryana High Court
Gurera Gas Cylinders (P) Ltd. vs Cit & Anr. on 29 September, 2000 Equivalent citations
Punjab-Haryana High Court
were that the distribution of the gas cylinders was
not made to the proper persons and the names of four ... directing Hathras Gas Agency to undertake the
distribution of gas cylinders of the petitioner, which were seized
Allahabad High Court
that 100% depreciation is available only on "Gas cylinders including valves and regulators", under the following ... PLANT
(1) ...
(2) ...
(3)(i) ...
(ii) ...
(iii) ...
(iv) ...
(v) Gas cylinders including
valves and regulators 100
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3. Concededly
Madras High Court
information was that the appellant was dealing in gas cylinders,
regulators etc. though he was not an authorised dealer. Under ... persons. On
27-10-1988 he sent one filled gas cylinder to the Ballistic Expert,
Bombay for examination. He received
Bombay High Court
construction of a
godown for the storage of 500 gas cylinders. The petitioner's father
Dr. M. G. Mangalani also ... from, raising the
construe lions and storing gas cylinders but to no effect. There is a
great panic
Allahabad High Court
petitioners are
manufacturing since the year 1960 LP Gas Cylinders used for storage of
liquid petroleum gas. The manufacture ... bearing No. MEI(10)/59-EI(M) and the gas cylinders were
manufactured from mild steel sheets
Bombay High Court
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