Section 263 Ruling: Additional Depreciation Allowed as Machinery Acquired Post-April 1, 2002; Order Set Aside.

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....Revision u/s 263 - additional depreciation - once on the basis of details and documents it is clear invoice were raised by the concerned supplier only after 01.04.2002 it is is sufficient to show that the machinery in respect of which additional depreciation was claimed by the assessee had been acquired after 01.04.2002 - no error in the order of the AO allowing add. dep. order u/s 263 is set aside....