1 itxa2021-10+1 sas IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.2021 OF 2010 AND INCOME TAX APPEAL NO.2106 OF2010 The Commissioner of Income Tax-3, Mumbai ..Appellant. V/s. M/s. Saurashtra Fuels Pvt. Ltd. ..Respondent. Mr. Vimal Gupta for the appellant. Ms. Beena Pillai with Neeraj Punmiya for the respondent. CORAM : J.P. DEVADHAR AND A.A.SAYED, JJ. DATED : 19TH JULY, 2011 P.C. :- 1. The question raised by the revenue in these appeals reads thus:- " Whether on the facts and in the circumstances of the case and in law, the Tribunal was right in holding that the Ash Handling & Evacuation System installed by the assessee company to meet the pollution control requirements of Gujarat Pollution Control Board is entitled to depreciation at the rate of 100% and not 25% as allowed by the assessing officer ? " 2. Perusal of the order of the ITAT shows that the assessee 2 itxa2021-10+1 was required by the Gujarat Pollution Control Board to install and operate air pollution control equipment in the manufacturing unit of the assessee so that the emissions from the unit always conform to the standards prescribed by the Board. The equipment installed cannot be said to be forming part of the manufacturing unit for the purpose of allowing depreciation. Since the equipment installed was the ash handling and evacuation system on which 100% depreciation was allowable under the schedule to the Act, the decision of the Tribunal cannot be faulted. Accordingly, both the appeals are dismissed with no order as to costs. (A.A. SAYED, J.) (J.P. DEVADHAR, J.)