https://www.taxtmi.com/highlights?id=60768 Addition of the depreciation from contract income and Tripper income - claim not made by the assessee in his return of income since assessee had shown his income under the presumptive taxation u/s. 44AD and 44AE - the AO erroneously without application of mind has assumed that assessee has claimed depreciation which fact has not been examined properly by the Ld. CIT(A) while passing the impugned order - Additions to be deleted - AT en-us Sat, 04 Dec 2021 08:43:33 +0530 Sat, 04 Dec 2021 08:43:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=60768 Addition of the depreciation from contract income and Tripper income - claim not made by the assessee in his return of income since assessee had shown his income under the presumptive taxation u/s. 44AD and 44AE - the AO erroneously without application of mind has assumed that assessee has claimed depreciation which fact has not been examined properly by the Ld. CIT(A) while passing the impugned order - Additions to be deleted - AT Highlights Income Tax Sat, 04 Dec 2021 08:43:33 +0530 https://www.taxtmi.com/highlights?id=60768