The High Court held that the terms of the tender suggested that, essentially, the assessee was awarded contract for providing specialized equipments and trained manpower for mining and transportation of excavated minerals on hire and hence there is no error in the view taken by the Tribunal of confirming the claim of assessee for higher depreciation on motor lorries used in assessee’s business of transportation of goods on hire. (ITA. No 414 , 425 of 2018 dt. 01-05-2018) (AY. 2012-2013)