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2013 (8) TMI 1027 - ITAT RAJKOTDepreciation on pipelines - Held that:- Admittedly, this issue is covered against the assessee by the decision of this Tribunal in assessee’s own case for the assessment year 2004-05 Disallowance of depreciation on telecom system - Held that:- It is pertinent to note that in the Assessment Year 2004-05 the depreciation was not allowed on the ground that in the Tax Audit Report it was stated that telecom system in question was put to use on 30.09.2004. There is no dispute that the system in question was put to use by the assessee which is evident from the certificate of IOCL dated 07.05.2003. We are, therefore, of the view that the assessee is entitled to full depreciation for the Assessment Years 2005-06 and subsequent years in accordance with the law. We are accordingly direct the Assessing Officer to allow the same. We also direct the assessee to furnish the working of depreciation to the Assessing Officer who will verify and allow the same in accordance with law. Disallowance of prior period expenses - Held that:- CIT(A) confirmed the disallowance on the ground that the assessee has not furnished any evidence in support of the claim that those expenses were crystallized during the year. Before us also the ld Counsel of the assessee could not produce any evidence in support of the claim that those expenses were crystallized during the year. Therefore, we decline to interfere Lump sum disallowance of vehicle and office expenses - Held that:- It is pertinent to note that the assessee has not produced voucher of these expenses before the Assessing Officer. Keeping in view of this conspicuous facts, the Assessing Officer made the disallowance of ₹ 50,000/-. The disallowance made by the Assessing Officer is neither excessive or unreasonable.
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