https://www.taxtmi.com/caselaws?id=176690 The delay in filing the appeal was condoned by the tribunal, allowing the appeal to be heard on merits. The tribunal ruled in favor of the assessee, directing the Assessing Officer to grant the benefit of additional depreciation not claimed in the earlier assessment year based on conflicting decisions by different benches regarding the interpretation of provisions related to additional depreciation under section 32(iia). en-us Wed, 09 Apr 2014 00:00:00 +0530 Thu, 03 Mar 2016 15:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=176690 The delay in filing the appeal was condoned by the tribunal, allowing the appeal to be heard on merits. The tribunal ruled in favor of the assessee, directing the Assessing Officer to grant the benefit of additional depreciation not claimed in the earlier assessment year based on conflicting decisions by different benches regarding the interpretation of provisions related to additional depreciation under section 32(iia). Case-Laws Income Tax Wed, 09 Apr 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=176690