TMI Blog2014 (12) TMI 1333X X X X Extracts X X X X X X X X Extracts X X X X ..... ishek Singh Baghel, Advocate For The Respondent. ORDER There is substantial delay of 433 days in re-filing of the appeal. The reason given is that the clerk of the counsel for the appellant was suffering from jaundice. Further, the new e-filing system, required digital signatures and compliance of a number of formalities. Staff of the appellant counsel was not familiar with the sai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not entitled to additional depreciation of @15% or 20% under Section 32(1)(iia) of the Income Tax Act, 1961 as it existed prior to 31st March, 2006 or after 1st April, 2006 because the machinery was acquired before 31st March, 2006 but was installed after 1st April, 2006" Filing of printed paper book is dispensed with. Parties are, however, given liberty to file documents/papers, which were file ..... X X X X Extracts X X X X X X X X Extracts X X X X
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