https://www.taxtmi.com/highlights?id=77448 The tribunal affirmed the decision of the CIT(A) to admit additional evidence under Rule 46A, leading to the deletion of disallowance on depreciation claims. Additionally, they upheld the deletion of addition on berth hire income, as it had already been accounted for by the assessee. Furthermore, the Tribunal dismissed the Revenue's appeal regarding the disallowance of depreciation claim for another assessment year, emphasizing the lack of sufficient basis for the ad-hoc disallowance on CSR expenses. en-us Wed, 15 May 2024 14:51:51 +0530 Wed, 15 May 2024 14:51:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=77448 The tribunal affirmed the decision of the CIT(A) to admit additional evidence under Rule 46A, leading to the deletion of disallowance on depreciation claims. Additionally, they upheld the deletion of addition on berth hire income, as it had already been accounted for by the assessee. Furthermore, the Tribunal dismissed the Revenue's appeal regarding the disallowance of depreciation claim for another assessment year, emphasizing the lack of sufficient basis for the ad-hoc disallowance on CSR expenses. Highlights Income Tax Wed, 15 May 2024 14:51:51 +0530 https://www.taxtmi.com/highlights?id=77448