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2018 (10) TMI 131 - AT - Income TaxDepreciation on plant and machinery without reducing the compensation received - Held that:- As relying on earlier AYs in view of the non-cooperation of the assessee in presenting the details the WDV for the year under consideration which in-turns is to be adopted for working the depreciation for the year cannot be determined. In the interest of justice, we deem it fit to restore the issue back to the file of the Assessing Officer to determine the WDV for the year under consideration in line with the WDV determined for the preceding years and allow the claim of the assessee as per law. A reasonable opportunity of hearing to the assessee shall be afforded - Appeal of Revenue is allowed for statistical purposes.
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