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2019 (10) TMI 518 - AT - Income TaxRevision of assessment order - section 263 of the Income Tax Act, 1961 - Rejection of claim of depreciation - contention of the assessee is that the A.O. has adopted one of the plausible view - HELD THAT:- The assessee has not filed any evidence supporting this claim before us. In the absence of the requisite evidence in support of the claim that the solar generators were purchased, installed, put to use for business and the part payment of the same was also paid during the financial year 2012-13. There are no reason to interfere with the finding of the Ld. Pr. CIT - ground raised in the appeal is dismissed - appeal dismissed.
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