2022 (6) TMI 1352

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....k Roshan For the Appellant : Ms. Amrita Sinha, Advocate (in both appeals). For the Respondent : None. ORDER No one has entered appearance on behalf of the respondent despite valid service of notice and indulgence granted on 9th May, 2022. These appeals shall be heard on the following substantial questions of law: Tax Appeal No. 08 of 2021 (i) Whether on the above facts and in the circumstan....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....er on the above facts and in the circumstances of the case and in Law, the Learned Income Tax Appellate Tribunal is justified in deleting the disallowance of claim of additional depreciation of Rs. 57,97,020/- during the year by merely relying upon the judgment passed in M/s Brakes India Limited Vs. Dy. Commissioner of Income Tax, in T.C.A No. 551 of 2013 decided on 14.03.2017, not applicable to t....