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2019 (7) TMI 1267 - AT - Income TaxAdditional depreciation relating to Plant & Machinery put to use for less than 180 days - A.O following the order of the CIT(A) for assessment year 2012-13, disallowed 10% of the claim - HELD THAT:- Tribunal in the assessee’s own case for assessment year 2012-13 [2016 (9) TMI 1338 - ITAT LUCKNOW] dealt with the issue relating to additional depreciation claimed u/s 32(1)(ii)(a) on new plant & machinery and allowed the appeal of the assessee. Since the CIT(A) has deleted the addition made on account of additional depreciation claimed by the assessee for assessment year 2012-13, relying on the order of the Tribunal (supra), wherein the Tribunal had directed the A.O to allow additional depreciation to the assessee being 50% of 20% of the cost of new Plant & Machinery installed by the assessee, wherein the facts, mutatis mutandis, were the same, and which order of the Tribunal has not been to shown to have been upset, or even stayed, on further appeal, we find no merit in the grounds raised by the Revenue. Addition made u/s 14A read with Rule 8D(ii)/8D(iii) - HELD THAT:- No contrary decision was brought to our knowledge by Learned D. R. against GODREJ AND BOYCE MFG. CO. LTD. VERSUS Dy. CIT [2010 (8) TMI 77 - BOMBAY HIGH COURT] which may take a view that the Assessing Officer can compute the disallowance under Rule 8D without recording the non satisfaction about the creditworthiness of the claim of the assessee in respect of the expenditure in relation to the income which does not form part of the total income on the basis of the account of the assessee. - Decided against revenue
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