https://www.taxtmi.com/caselaws?id=406457 The Tribunal allowed the appeal of the assessee, holding that they were entitled to additional depreciation on the plant and machinery used for processing prawns. The Tribunal found that the CIT(A) and AO had not properly considered the nature of the assessee's business and the relevant legal provisions. The appeal was allowed, and the addition of Rs. 15,71,130/- was deleted. en-us Thu, 11 Mar 2021 00:00:00 +0530 Thu, 15 Apr 2021 08:05:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=406457 The Tribunal allowed the appeal of the assessee, holding that they were entitled to additional depreciation on the plant and machinery used for processing prawns. The Tribunal found that the CIT(A) and AO had not properly considered the nature of the assessee's business and the relevant legal provisions. The appeal was allowed, and the addition of Rs. 15,71,130/- was deleted. Case-Laws Income Tax Thu, 11 Mar 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=406457