1 itxa802-10++ IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.802 OF 2010 INCOME TAX APPEAL NO.613 OF 2010 INCOME TAX APPEAL NO.820 OF 2010 INCOME TAX APPEAL NO.1198 OF 2010 INCOME TAX APPEAL NO.4283 OF 2009 The Commissioner of Income Tax, Central III, Mumbai. ..Appellant. V/s. M/s. Brinks Arya India Pvt. Ltd. ..Respondent. Mr. B.M. Chatterjee with Mrs. Padma Divakar for the appellant. Mr. Y.P. Trivedi, senior Advocate with Usha Dalal for the respondent. CORAM : J.P. DEVADHAR AND SMT. R.S. DALVI, JJ. DATED : 29TH MARCH, 2011 P.C. :- 1. Whether the Tribunal was justified in holding that the assessee is entitled to higher depreciation at 40% when the assessee was not engaged in the business of giving the vehicles on hire, is the question raised in these appeals. The Tribunal has held that the 2 itxa802-10++ assessee has proved that the security vans have been used for transportation of cash, valuables belonging to the third parties as that is the business of the assessee. This fact is not disputed. Thus, the decision of the Tribunal is based on finding of fact and no substantial question of law arise in these appeals. All the appeals are dismissed with no order as to costs. (SMT. R.S. DALVI, J.) (J.P. DEVADHAR, J.)