2013 (6) TMI 902

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..... GUPTA, VICE-PRESIDENT: This appeal by the assessee for the assessment year 2010-2011 is directed against the order of the CIT(A)-XVI, Ahmedabad dated 28.12.2012. 2. The only ground of the appeal of the assessee is as under: "1. The ld.CIT(A) has erred both in law and in fact in reusing to grant depreciation of Rs. 3,83,427/- on motor car used for business of your appellant." 3.....

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....he notification. The learned DR has opposed the submissions of the learned counsel for the assessee. He relied on the orders of the AO and the CIT(A), and referred to various paras of the assessment order in support of the case of the Revenue. 4. We have considered rival submissions and have perused the orders of the AO and the CIT(A). We have also perused the contents of the notification dated....

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....a company or a partnership firm, commercial vehicle should be purchased from its fund and should be registered in the name of its director or partner. In case of an individual taxpayer, commercial vehicle means vehicle used for business or profession like lawyer, doctor, etc. do but not salaried employees. For a vehicle purchased between 1st January, 2009 and 31st March, 2009, depreciation can be ....