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2018 (12) TMI 1336 - HC - Income TaxEntitlement to depreciation - Admission of additional evidence by CIT-A - Held that:- Assessee had filed documents before the AO to show that production in the second unit had commenced on or before 30.09.2009, but the same were ignored. CIT(Appeals) had verified this fact and the order passed by him specifically states that the documents filed by the assessee were available in the file of the AO. Referring to the documents, the CIT (Appeals) had observed that the assessee had produced evidence of payment of excise duty, sales tax and issue of statutory sales tax forms to the suppliers to show and establish that production in the second unit had commenced on 24.08.2009. Hence, the assessee was entitled to depreciation for the entire year. These findings are factual. There is no ground or reason to hold that the said findings were wrong or incorrect. No substantial question of law. Deduction under Section 43B - Held that:- The second issue does not arise from the order of the Tribunal as this issue was not raised by the Revenue in the appeal preferred by them before the Tribunal against the order of the Commissioner of Income-Tax (Appeals).
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