2019 (4) TMI 362

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....PER N.K. BILLAIYA, ACCOUNTANT MEMBER, This appeal by the assessee is preferred against the order of the Commissioner of Income Tax [Appeals] - 2, New Delhi dated 29.01.2016 pertaining to assessment year 2009-10. 2. The sum and substance of the grievance of the assessee is that the CIT(A) erred in not appreciating that depreciation in respect of electrical equipment was correctly claimed @ 15% ag....

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....al equipment also. The assessee moved a rectification application u/s 154 of the Act, which was dismissed by the Assessing Officer. 5. The assessee carried the matter before the CIT(A) but without any success. 6. Before us, the ld. AR drew our attention to the details of electrical equipment and vehemently stated that these equipments are part and parcel of the plant and machinery and, therefore....

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....r additional work Electrical Control Systems 31,077 Electrical Machinery Telemechanique breakers Electrical Control Systems 22,427 Electrical MPCB (Motor Protective Circuit Breaker) - GV2 ME10. CVAE11 Electrical Control Systems 29,219 Machinery Electrical Machinery AC Drive - ATV31HU15N4A Electrical Control Systems 21,183 Electrical Machinery supply of electrical items ....

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....Electricals 386,461 Electrical Machinery Industrial cable 100 v copper Armd1 sqmm 4 core Havelis Make Surya Electricals 62,874 Electrical Machinery PV USB Port to SLC 5/03, 5/04, 5/05 [RS232] Communication Hardware  Engineers & Engineers [Electricals] Pvt Ltd 312,944 Electrical machinery Common Cost Allocation   1,758,376 Electrical Machinery     1,7758,376 ....