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2017 (7) TMI 951 - AT - Income TaxDisallowance of depreciation on Generator and Sortex Machine installed during the year - “passive use” OR “active use” - Held that:- The assessee is entitled to get benefit of depreciation on such plant and machinery, which were not put to use actively. Apart from above, it is also worth consideration that sortex machine and generator, being plant and machinery, also form the part of block of assets and therefore, it is not justified to allow part of depreciation from the said block of assets and to make part disallowance thereof. A perusal of the impugned order further shows that the assessee also made a submission before the ld. CIT(A) that Sortex Machine was put to use on 12.03.2010 and 5.77 quintal of rice was processed through this machine on trial basis. However, the ld. CIT(A) appears to have given no finding on this submission of assessee. CIT(A) was not justified in disallowing the depreciation on generator and sortex machine, as claimed by the assessee. - Decided in favour of assessee.
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