https://www.taxtmi.com/caselaws?id=383160 The Tribunal allowed the appellant's claim for additional depreciation for the assessment year 2011-12, following its previous decision for AY 2010-11. The Tribunal found that the machinery installed at retail outlets was part of the manufacturing process, and such outlets did not fall under the exclusions specified in the proviso to section 32(1)(iia). Consequently, the grounds of the appeal of the assessee were allowed, and the disallowance of additional depreciation by the Ld. CIT(A) was overturned. The appeal of the assessee was allowed in full. en-us Thu, 06 Jun 2019 00:00:00 +0530 Wed, 17 Jul 2019 18:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=383160 The Tribunal allowed the appellant's claim for additional depreciation for the assessment year 2011-12, following its previous decision for AY 2010-11. The Tribunal found that the machinery installed at retail outlets was part of the manufacturing process, and such outlets did not fall under the exclusions specified in the proviso to section 32(1)(iia). Consequently, the grounds of the appeal of the assessee were allowed, and the disallowance of additional depreciation by the Ld. CIT(A) was overturned. The appeal of the assessee was allowed in full. Case-Laws Income Tax Thu, 06 Jun 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=383160