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2019 (5) TMI 545 - ITAT MUMBAIAddition towards un-reconciled AIR entries - AO had observed that AIR information was received from ITD database and the assessee was given the same to reconcile it with its books of accounts - HELD THAT:- As decided in assessee's own case [2018 (4) TMI 1698 - ITAT MUMBAI] we do not find any valid reason for the Assessing Officer to make addition towards unreconciled income as the addition was solely based on AIR information and without making proper enquiries, without submitting the information as requested by the assessee. In the circumstances, we direct the Assessing Officer to delete the addition. Non- grant of depreciation on computer peripherals at the rate of 60% - HELD THAT:- We find that the items in Serial Numbe₹ 1,2,3,4,6 & 8 are certainly integral part of computer thereby eligible for depreciation at 60%. The other two items in Serial Numbers 5 & 7 would be eligible for depreciation at 15%. Our finding is in consonance with the decision in the case of DCIT vs Datacraft India Ltd r [2010 (7) TMI 642 - ITAT, MUMBAI] and CIT vs BSES Yamuna Powers Ltd [2010 (8) TMI 58 - DELHI HIGH COURT] Accordingly, we direct the AO to recomputed the depreciation as per the aforesaid directions given by us specifically mentioning the serial numbers. Accordingly, the Ground No. 2 raised by the assessee is partly allowed. Disallowance of bad debts - disallowance was sustained by the ld CITA was with regard to the fact that the assessee had not proved the debt as irrecoverable in respect of these 54 parties - HELD THAT:- We find that pursuant to amendment made in section 36(1)(vii) of the Act with effect from 1.4.1989, it is enough if the debt had been written off as irrecoverable by the assessee to claim the same as bad debt u/s 36(1)(vii) of the Act. There is no need to prove that the said debt had become irrecoverable after 1.4.1989. Reliance in this regard is placed on case of TRF Ltd [2010 (2) TMI 211 - SUPREME COURT]. Accordingly, we direct the ld AO to delete the disallowance of bad debts Claim of deduction u/s 35AD - AO in the remand report had stated that assessee had not claimed any deduction u/s 35AD of the Act in the return of income and that the assessee had made this claim for the first time only during the course of assessment proceedings and filed revised computation Reliance in this regard is also placed on the decision of CIT vs Pruthvi Brokers & Shareholders [2012 (7) TMI 158 - BOMBAY HIGH COURT] . But we find that the lower authorities had not examined the claim of the assessee on merits. Hence we deem it fit and appropriate to remand this issue to the file of ld AO for adjudication of this issue on merits
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