2017 (12) TMI 1746

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.... Shri Sumit Kumar Varma, Sr. D.R.  Respondent by: Shri S.N. Soparkar with Parin Shah      ORDER N.K. Billaiya, With this appeal the Revenue has challenged the order of the CIT(A)-VIII, Ahmedabad dated 12.08.2014 pertaining to assessment year 2008-09   2. The only grievance of the Revenue is that the CIT(A) erred in deleting the addition of Rs. 2,77....

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.... claimed additional depreciation of Rs. 4.27 crores including additional depreciation of Rs. 1.49 crores.   5. On scrutinizing the details, the Assessing Officer observed that these spare parts of the machines cannot be classified as machine and, therefore, additional depreciation cannot be allowed.  The Assessing Officer was of the opinion that the additional depreciation on machiner....

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....nbsp; Being convinced with the claim of the assessee, the CIT(A) directed the Assessing Officer to allow the claim of depreciation and additional depreciation on the spare parts and machineries which were used in the mining project.  The CIT(A) also directed to allow the claim of depreciation in respect of machinery and spare parts which have been capitalized and is used for the purpose of po....