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2023 (6) TMI 527 - DELHI HIGH COURTDisallowance of license fee - HELD THAT:- This issue is covered by the judgment of this Court in M/s Nestle India Ltd [2011 (5) TMI 566 - DELHI HIGH COURT]. Addition u/s 14A - Tribunal sustaining the view of the CIT (Appeals) in reducing disallowance - HELD THAT:- The view taken by the Tribunal cannot be found fault with. The Tribunal accepted the suo motu disallowance made under Section 14A by the respondent/assessee to the extent of Rs. 20,13,989/- (for AY 2013-14). We are in agreement with the view taken by the Tribunal, having regard to the judgment of Coordinate Bench in Coforge Ltd’s case [2021 (7) TMI 346 - DELHI HIGH COURT]. Disallowance of depreciation on account of energy saving and pollution control devices - HELD THAT:- According to us, the statutory conditions which are provided in Section 32 of the Act are such that they require the assessee claiming depreciation to establish that the concerned asset has been purchased by the assessee and the same has been put to use. The first aspect is not dispute. The other aspect, clearly, gets demonstrated, as the AO has not disputed the fact that the devices were installed. The level of performance of devices is not a measure based on which the AO could have denied depreciation to the respondent/assessee. Asking the assessee to place on record the comparative chart, in our view, was not imperative, for arriving at a decision whether the assessee should be entitled to depreciation u/s 32 of the Act. We are informed that this view has been affirmed in favour of the respondent/assessee (i.e., concerning the sustainability of claim of depreciation) in AYs 2009-10, 2010-11 and 2011-12, as well.
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