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2014 (6) TMI 802 - AT - Income TaxAdditional deprecation - whether embroidery work earned on embroidery machines is manufacturing activity or not - installation of embroidery machines – Held that:- Since the issue has been decided by Hon'ble ITAT Ahmedabad Bench in several cases in favour of the assessee including the decision, no interference is required - Decision in the case of ITO vs. Aswani Industries [2014 (6) TMI 560 - ITAT AHMEDABAD] followed - Revenue has not brought any contrary binding decision in its support of the facts - assessee is eligible for additional depreciation – Decided in favour of Assessee.
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