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2018 (3) TMI 1182 - AT - Income TaxAddition of “depreciation diminution written back claim”- Held that:- While examining the paper book we find that the amount of ₹ 3.15.748/-, ₹ 12,20,981/- and ₹ 46,35,092/- totaling to ₹ 61,71,821/- has been offered to income in the income tax returns for the assessment years 2006-07 to 2008-09 respectively by treating them as inadmissible expenses. The relevant pages of computation of income as well as the income tax return form support the contention of the assessee. The learned DR failed to controvert any of these facts contended by the learned counsel for the assessee. We, therefore, in the given facts and circumstances of the case and in view of our verification of the relevant documents annexed with the paper book, are of the view that ₹ 61,71,821/- claimed by the assessee as “depreciation diminution written back” stands already offered to tax in the preceding years as and when provided. We, therefore, find no reason to interfere with the findings of the Commissioner of Income Tax - Decided against revenue
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