TMI Blog2014 (4) TMI 1270X X X X Extracts X X X X X X X X Extracts X X X X ..... s in the last year additional depreciation @ 10% was only claimed because these machineries were installed after 30-9-2007, thereby used for less than 180 days - HELD THAT:- Respectfully following the order of Tribunal in assessee s own case we decide the appeal in favour of the assessee. Accordingly, the disallowance of additional depreciation is deleted. - I.T.A. No. 544/MUM/2013 - - - Dated:- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... i.e. asst. year 2008-09, as in the last year additional depreciation @ 1O% was only claimed because these machineries were installed after 30-9-2007, thereby used for less than 180 days. 3. The appellant company craves leave to add to, alter or amend any of the aforesaid grounds, which are without prejudice to each other, before or at the time of hearing. 2. At the outset Ld. A.R submitted ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he decisions rendered by the co-ordinate Benches at Delhi in the case of COSMO Films Ltd. (supra) and SIL Investments Ltd. (supra) we set aside the order of the CIT(A) and direct the AO to allow the claim of the assessee pertaining to additional depreciation. 14. Since we have allowed the claim of the assessee on merits, grounds pertaining of section 154 become infructuous. Hence the same are d ..... X X X X Extracts X X X X X X X X Extracts X X X X
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