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2016 (5) TMI 1327 - ITAT DELHIDouble disallowance u/s 10A - additional evidence filled - Held that:- All the documents are on the record of governmental authorities and are not new. These documents would enable the A.O. to take a just and correct decision on the claim of the assessee. These evidences go to the root of the matter. The assessee claims that the A.O. has erroneously made a double disallowance u/s 10A of the Act. This is ground no.4 of the assessee. It was mutually agreed that this ground against the alleged double disallowance should be set aside to the file of the A.O. for verification. As we are setting aside this claim for verification, we deem it fit and proper to direct the A.O. to consider all these evidences placed before us in the set aside proceedings. In any event we are of the considered opinion that the additional evidences filed by the company under Rule 29 of the ITAT Rules should be admitted in the interest of justice. These evidences go to the root of the matter and the assessee has demonstrated that it was because of not being properly guided by a Counsel that it did not file the documents earlier. In this case anyhow the issue of deduction u/s 10’A’is being sent back to the A.O. for verification. Hence we are of the opinion that on these facts the A.O. has to consider the claim in all its aspects afresh, without being constrained by the order of the ITAT for the A.Y. 2002-03 Depreciation on the value of purchase of UPS, Printers, Batteries etc - Held that:- The assessee has claimed depreciation at the rate of 60% on thevalue of purchase of UPS, Printers, Batteries etc. The A.O. allowed only 15% depreciation. The Ld.CIT(A) has not adjudicated the issue. As we set aside the matter to the file of A.O., with the direction that the Jurisdictional High Court judgement on the issue be considered and the matter be disposed of in accordance with law.
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