2014 (5) TMI 1077

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....hri T.N. Betgeri JCIT For the Respondent : Shri R. Vijayaraghavan, Advocate ORDER PER V. DURGA RAO, JUDICIAL MEMBER: This appeal filed by the Revenue is directed against the order of the Commissioner of Income Tax (Appeals) I, Coimbatore dated 04.09.2013 relevant to the assessment year 2005-06. 2. Brief facts of the case are that the assessment for the assessment year 2004-05 was co....

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.... the claim of depreciation on WDV method. 4. Aggrieved, the Revenue is in appeal before the Tribunal. 5. The ld. DR supported the order passed by the Assessing Officer. 6. On the other hand, the ld. Counsel for the assessee strongly relied on the decision of the Chennai Bench of the Tribunal in the case of K.K.S.K. Leather Processors Private Limited v. ITO (supra) and submitted that the l....