https://www.taxtmi.com/caselaws?id=429761 The ITAT allowed the appeal, granting the claim of depreciation u/s.32 of the Income-tax Act. The decision emphasized the importance of allowing deductions even if not claimed by the assessee and the duty of the AO to bring any omissions to the notice of the assessee. en-us Fri, 21 Oct 2022 00:00:00 +0530 Thu, 09 Mar 2023 11:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=429761 The ITAT allowed the appeal, granting the claim of depreciation u/s.32 of the Income-tax Act. The decision emphasized the importance of allowing deductions even if not claimed by the assessee and the duty of the AO to bring any omissions to the notice of the assessee. Case-Laws Income Tax Fri, 21 Oct 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=429761