Section 263 Revision Highlights Need for Thorough Examination of Additional Depreciation Claims u/s 32(1)(iia.

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....Revision u/s 263 - additional depreciation u/s 32(1)(iia) - AR has not placed any evidence / material on record to show that the additional depreciation claimed was subject matter of examination by the A.O. during the course of assessment proceedings and thereafter deduction was granted - revision upheld....