https://www.taxtmi.com/caselaws?id=463301 ITAT, Mumbai restored the dispute to the file of the AO, directing re-examination of depreciation claimed on capitalized software/goodwill originally in AY 2007-08, including a newly raised claim (Ground No.12). The Tribunal observed the core depreciation issue had been remitted earlier and held that the AO must examine all additional grounds in accordance with law after affording the assessee an adequate opportunity of being heard. en-us Wed, 24 Aug 2022 00:00:00 +0530 Fri, 22 Aug 2025 20:06:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=463301 ITAT, Mumbai restored the dispute to the file of the AO, directing re-examination of depreciation claimed on capitalized software/goodwill originally in AY 2007-08, including a newly raised claim (Ground No.12). The Tribunal observed the core depreciation issue had been remitted earlier and held that the AO must examine all additional grounds in accordance with law after affording the assessee an adequate opportunity of being heard. Case-Laws Income Tax Wed, 24 Aug 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=463301