https://www.taxtmi.com/caselaws?id=415996 ITAT allowed in part. The tribunal upheld AO's disallowance of additional depreciation under section 32(1)(iia) because the assets were not qualifying plant or machinery and were installed in office premises, but held the assessee entitled to claim depreciation on the enhanced WDV of the block in a subsequent assessment year, giving relief to the assessee on that alternate plea. On CSR donations, ITAT directed the AO to verify payments and, if eligible, grant deduction under section 80G; that ground was allowed for statistical purposes. en-us Tue, 30 Nov 2021 00:00:00 +0530 Tue, 26 May 2026 15:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=415996 ITAT allowed in part. The tribunal upheld AO's disallowance of additional depreciation under section 32(1)(iia) because the assets were not qualifying plant or machinery and were installed in office premises, but held the assessee entitled to claim depreciation on the enhanced WDV of the block in a subsequent assessment year, giving relief to the assessee on that alternate plea. On CSR donations, ITAT directed the AO to verify payments and, if eligible, grant deduction under section 80G; that ground was allowed for statistical purposes. Case-Laws Income Tax Tue, 30 Nov 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=415996