IN THE HIGH COURT OF JUDICATURE AT BOMBAY IN THE HIGH COURT OF JUDICATURE AT BOMBAY IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION ORDINARY ORIGINAL CIVIL JURISDICTION ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.423 OF 2009 INCOME TAX APPEAL NO.423 OF 2009 INCOME TAX APPEAL NO.423 OF 2009 The Commissioner of Income Tax ..Appellant. V/s. M/s.Gammon India Ltd. ..Respondent. Mr.J.S.Saluja for appellant. None for respondent. CORAM : V.C.DAGA AND CORAM : V.C.DAGA AND CORAM : V.C.DAGA AND J.P.DEVADHAR, JJ. J.P.DEVADHAR, JJ. J.P.DEVADHAR, JJ. DATED : 21ST APRIL, 2009. DATED : 21ST APRIL, 2009. DATED : 21ST APRIL, 2009. P.C. :- P.C. :- P.C. :- 1. Heard learned counsel for the revenue. The question of law sought to be raised reads as under :- " Whether on the facts and in the circumstances of the case, the Tribunal is justified in law in holding that dumpers are commercial vehicles and, therefore, entitled to depreciation @ 50% / 25% ? " 2. We were taken through the order of the Tribunal and our attention was drawn to the finding of the Tribunal wherein the dumper is registered as heavy goods vehicle under the Motor Vehicles Act and, therefore, the depreciation is allowed @ 50% / 25%. So far as the view taken by the Tribunal seems to be passed under the provisions of the Motor Vehicles Act. We do not find any substantial question of law arise in this appeal. The appeal is, therefore, dismissed in limini. (J.P.DEVADHAR, J.) (J.P.DEVADHAR, J.) (J.P.DEVADHAR, J.) (V.C.DAGA, J.) (V.C.DAGA, J.) (V.C.DAGA, J.)