Dear Experts,
Please suggest I am having Sugarcane Transport service he is owning Tractors can i opt section 44AE for tractors.
Yogesh Bhayal (student) (32 Points)
04 March 2017Dear Experts,
Please suggest I am having Sugarcane Transport service he is owning Tractors can i opt section 44AE for tractors.
Dhirajlal Rambhia
(SEO Sai Gr. Hosp.)
(174190 Points)
Replied 04 March 2017
A Division Bench of the Punjab and Haryana High Court in United India Insurance Company Ltd. v. Pritpal Singh 1995 (6) TMI 198 - Punjab and Haryana High Court held that even though trailer may be drawn by a motor vehicle if by if self is a motor vehicle and both the Tractor & Trailer taken together would constitute a transport vehicle.
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