Tribunal Upholds CIT(A) on Evidence, Removes Depreciation Disallowance, Confirms Deletion of Berth Hire Income Addition.

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....The tribunal affirmed the decision of the CIT(A) to admit additional evidence under Rule 46A, leading to the deletion of disallowance on depreciation claims. Additionally, they upheld the deletion of addition on berth hire income, as it had already been accounted for by the assessee. Furthermore, the Tribunal dismissed the Revenue's appeal regarding the disallowance of depreciation claim for another assessment year, emphasizing the lack of sufficient basis for the ad-hoc disallowance on CSR expenses.....