IN HIGH COURT OF DELHI AT NEW DELHI R-26 ITA 92/2005 COMMISSIONER OF INCOME TAX ..... Petitioner Through: Mr. Zoheb Hossain, Senior standing counsel. versus GOYAL M.G. GLASS LTD .... Respondent Through: Mr. Simran Mehta with Ms. Swati R.K. and Mr. Shivank Datta, Advocates. And R-27 ITA 138/2005 COMMISSIONER OF INCOME TAX ..... Petitioner Through: Mr. Zoheb Hossain, Senior standing counsel. versus GOYAL M.G. GLASS LTD .... Respondent Through: Mr. Simran Mehta with Ms. Swati R.K. and Mr. Shivank Datta, Advocates. CORAM: JUSTICE S.MURALIDHAR JUSTICE PRATHIBA M. SINGH ORDER 04.07.2017 ITA 92/2005 & ITA 138/2005 Page 1 of 2 1. These appeals are directed against impugned order dated 23rd July 2004 passed by Income Tax Appellate Tribunal ( ITAT ) in ITA Nos. 3169/Del/2000 and 131/Del/2001 for Assessment Years 1996-97 and 1997-98. 2. While admitting these appeals on 12th December 2005, following question was framed for consideration: Whether ITAT was correct in law in holding that Assessee is entitled to 100% depreciation and not 25% depreciation in respect of tankers on which cylinders are mounted? 3. It is not in dispute that above question stands answered in favour of Assessee and against Revenue by decision of this Court in Commissioner of Income Tax v. Goyal MG Gases Limited (2008) 296 ITR 72 (Del). 4. These appeals are, accordingly, dismissed. S.MURALIDHAR, J PRATHIBA M. SINGH, J JULY 04, 2017 Rm ITA 92/2005 & ITA 138/2005 Page 2 of 2 Commissioner of Income-tax v. Goyal M.G. Glass Ltd