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2022 (9) TMI 507 - HC - Income TaxDisallowance u/s 14A r.w.r. 8D - disallowance of depreciation u/s 32 - Tribunal deleted the addition made u/s 14A considering the fact for the assessment year 2006-07 - Tribunal also deleted the disallowance of depreciation recording the fact that the building was used for official-cum-residential purpose by the Managing Director with all office facilities and therefore, the assessee was entitled to depreciation @ 10% and directed AO to allow the same. HELD THAT:- In view of our order of even date passed in [2022 (9) TMI 376 - GUJARAT HIGH COURT] with regard to the issue of disallowance under section 14A and considering the finding of fact given by the Tribunal with regard to use of the building for office-cum-residential purpose by the Managing Director, we do not find any infirmity in the impugned order of the Tribunal as no question of law much less any substantial question of law proposed or otherwise arises therefrom. The appeal is accordingly dismissed.
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