Assessment Order Revised: Depreciation Claim Disallowed u/s 263 Due to Lack of Evidence for Solar Generators Purchase and Use.

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....Revision of assessment order u/s 263 - Rejection of claim of depreciation - In the absence of the requisite evidence in support of the claim that the solar generators were purchased, installed, put to use for business and the part payment of the same was also paid, claim cannot be allowed.....