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2018 (6) TMI 86 - AT - Income TaxDepreciation claim allowability - assets were utilised for less than 180 days - Held that:- As submitted on behalf of the assessee before the CIT(Appeals), depreciation at 50 per cent. of the normal rate only was claimed by it on the addition made to the power plant during the year under consideration after October 1, 2007 since the said assets were put to use for less than 180 days during the year under consideration. Keeping in view this specific claim made by the assessee, the learned Commissioner of Income-tax (Appeals) directed the Assessing Officer to verify the same and allow appropriate relief to the assessee. In our opinion the impugned order of the learned Commissioner of Income-tax (Appeals) on this issue is quite fair and reasonable - Decided against revenue
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