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2021 (2) TMI 1019 - AT - Income TaxDepreciation for assets classified under KILN-III - Whether CIT(A) has erred in law and on facts in admitting the assessee's additional evidence regarding the purchase of invoice (s) of the fixed asset in the nature of generator during the lower appellate proceedings and that too, in violation of Rule 46A of the Income Tax Rules.? - HELD THAT:-Assessee's statement of depreciation as per Income Tax Act sufficiently revealing that it had placed not only the details of the corresponding fixed asset generator but also filed necessary particulars during the course of assessment as per the certificate coming from the paper book. We thus see no merit in Revenue's foregoing technical grievance under Rule 46 of the Income Tax Rules. The same is accordingly declined. - Decided against revenue.
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