https://www.taxtmi.com/highlights?id=46308 Revision u/s 263 - additional depreciation u/s 32(1)(iia) - AR has not placed any evidence / material on record to show that the additional depreciation claimed was subject matter of examination by the A.O. during the course of assessment proceedings and thereafter deduction was granted - revision upheld en-us Mon, 06 May 2019 05:48:32 +0530 Mon, 06 May 2019 05:48:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=46308 Revision u/s 263 - additional depreciation u/s 32(1)(iia) - AR has not placed any evidence / material on record to show that the additional depreciation claimed was subject matter of examination by the A.O. during the course of assessment proceedings and thereafter deduction was granted - revision upheld Highlights Income Tax Mon, 06 May 2019 05:48:32 +0530 https://www.taxtmi.com/highlights?id=46308