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2017 (2) TMI 856 - ITAT VISAKHAPATNAMAdditional depreciation on plant & machinery - AO disallowed the claim on the ground that the activities carried out were not amounting to manufacture or production of article or thing, therefore, not entitled for additional depreciation - Held that:- Assessee is entitled for additional depreciation under section 32(1)(iia) of the Act. Thus, we reverse the order passed by the Commissioner of Income Tax (Appeals) and the ground of appeal raised by the assessee is allowed. See ITO vs. M/s. Arihant Tiles & Marbles (P) Ltd. [2009 (12) TMI 1 - SUPREME COURT]
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