https://www.taxtmi.com/caselaws?id=267588 Filing Form 3AA during assessment proceedings, even though it was not enclosed with the return, constituted sufficient procedural compliance for claiming additional depreciation. The claim itself was not disputed on merits; the objection related only to timing of the form. Because the form was furnished before the assessment order was finalised, the statutory requirement was met in substance and the objection to the allowance failed. en-us Fri, 24 Jul 2015 00:00:00 +0530 Tue, 16 Sep 2025 11:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=267588 Filing Form 3AA during assessment proceedings, even though it was not enclosed with the return, constituted sufficient procedural compliance for claiming additional depreciation. The claim itself was not disputed on merits; the objection related only to timing of the form. Because the form was furnished before the assessment order was finalised, the statutory requirement was met in substance and the objection to the allowance failed. Case-Laws Income Tax Fri, 24 Jul 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=267588