Efacec Switchgear India (P.) Ltd. v. ACIT (2022) 196 ITD 81 (Delhi)(Trib.)

S. 32 : Depreciation-Additional depreciation-Manufacturing switchgear products-tools, dies, jigs, etc.-Parts of machinery entitle to claim additional depreciation.

Held that  tools, dies, jigs, etc. were used by assessee for its business of manufacturing switchgear products, thus, these tools etc. were not independent of plant and machinery but were parts of machinery, assessee was entitled to claim additional depreciation on such tools etc.(AY. 2012-13)