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2015 (12) TMI 31 - AT - Income TaxDisallowance of depreciation on computers on the ground that the same were not put to use - Held that:- Total number of computers received were 88 in numbers and these computers were subject to positive report on testing. It is not coming out from the records that when the testing was carried out and whether the testing was carried out for the purpose of business requirements. In the absence of such material evidence, no inference can be drawn with regard to usage of the computers. Under these facts, we deem it proper to restore this issue back to the file of AO for verification and the AO is hereby directed to carry out further verification of the genuineness of certificate and claimed trial run of computers. Decided in favour of assessee for statistical purposes.
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