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2021 (8) TMI 469 - AT - Income TaxDisallowance of depreciation claimed on tenancy rights - HELD THAT:- Depreciation has been claimed on the written down value as on 01.04.2009 which means that depreciation was claimed in earlier years also. We find that this is not the initial year of claim of depreciation. In our considered opinion, unless claim is disturbed in the initial A.Y of the claim, the same cannot be disturbed in the subsequent A.Y if the facts are same. As relying on HINDUSTAN COCA COLA BEVERAGES PVT. LTD. [2011 (1) TMI 30 - DELHI HIGH COURT] we direct the Assessing Officer to delete the addition - Decided in favour of assessee.
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