https://www.taxtmi.com/caselaws?id=68357 The Tribunal upheld the CIT(A)'s decision to allow the depreciation claim of Rs. 1,75,742 on flour mill rollers, rejecting the Revenue's appeal. It was held that the issue of allowing 100% depreciation on the rollers was debatable and required proper interpretation of the law, not falling under prima facie adjustment. The Tribunal emphasized that debatable issues do not warrant disallowance under section 143(1)(a), concluding that the AO's disallowance was unjustified. Additionally, the Tribunal denied the Revenue's request to raise an additional ground regarding the deletion of additional tax, stating it was not consequential to the main issue already decided. en-us Wed, 31 Jan 2001 00:00:00 +0530 Tue, 29 Mar 2011 14:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=68357 The Tribunal upheld the CIT(A)'s decision to allow the depreciation claim of Rs. 1,75,742 on flour mill rollers, rejecting the Revenue's appeal. It was held that the issue of allowing 100% depreciation on the rollers was debatable and required proper interpretation of the law, not falling under prima facie adjustment. The Tribunal emphasized that debatable issues do not warrant disallowance under section 143(1)(a), concluding that the AO's disallowance was unjustified. Additionally, the Tribunal denied the Revenue's request to raise an additional ground regarding the deletion of additional tax, stating it was not consequential to the main issue already decided. Case-Laws Income Tax Wed, 31 Jan 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=68357