1986 (4) TMI 121

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....e CIT(A) erred in directing the ITO to allow depreciation on truck No. MBR-2054 which was not used during the previous year." 2. The assessee is a registered firm. It derives income, inter alia, from transportation by trucks. During the year under consideration it had claimed depreciation on the trucks owned by it including truck No. MBR-2054. The registration of the said truck was granted on t....

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....orised representative for the assessee has urged that the truck had actually plied and the assessee had earned income by plying the truck in question during the year under consideration,. In that connection he has produced the copy of a voucher dt.31st March, 1982. It shows that certain amount was spent by the assessee on that day in connection with the said truck. That voucher is insufficient to ....