2018 (12) TMI 1336

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.... Revenue has filed and produced before us a copy of the order of the Income Tax Appellate Tribunal ('Tribunal' for short), which is taken on record. Soft copy of the same would be uploaded and attached with the appeal paper book. This appeal by the Revenue in the case of M/s. Gemscab Industries Ltd. relates to the assessment year 2010-11 and arises from the order of the Tribunal made on 0....

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....he file of the Assessing Officer. Referring to the documents, the Commissioner of Income-Tax (Appeals) had observed that the respondent-assessee had produced evidence of payment of excise duty, sales tax and issue of statutory sales tax forms to the suppliers to show and establish that production in the second unit had commenced on 24.08.2009. Hence, the respondent-assessee was entitled to depreci....