Appellate Authority's Decision Overturned Due to Misinterpretation of Boiler Depreciation Claim; Taxpayer Fails to Prove Installation.

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....Excess claim of depreciation on boilers - The finding of the ld.CIT(A) is not based on correct appreciation of the material facts, rather the ld.CIT(A) has misconstrued partial and incomplete documents available on the record. We do not have any hesitation in setting aside this finding. - assessee failed to prove the installation of high efficiency boiler on which depreciation at the rate of 80% could be claimed. - AT....