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2017 (12) TMI 1746 - AT - Income TaxAddition on account of excess claim of depreciation and additional depreciation on the spare parts in respect of pre-existing machinery - HELD THAT:- There is no dispute that the assessee has purchased certain spare parts in respect of the machinery which is used for the purpose of power generation units. We further find that the purchase of spare parts for the machinery was treated as capital expenditure and, therefore, makes the assessee eligible for claim of depreciation and also the claim of additional depreciation on the same. We, therefore, do not find any error or infirmity in the findings of the CIT(A).
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