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TMI Blog2018 (12) TMI 1336X X X X Extracts X X X X X X X X Extracts X X X X ..... rder passed by him specifically states that the documents filed by the assessee were available in the file of the AO. Referring to the documents, the CIT (Appeals) had observed that the assessee had produced evidence of payment of excise duty, sales tax and issue of statutory sales tax forms to the suppliers to show and establish that production in the second unit had commenced on 24.08.2009. Henc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... llate Tribunal ('Tribunal' for short), which is taken on record. Soft copy of the same would be uploaded and attached with the appeal paper book. This appeal by the Revenue in the case of M/s. Gemscab Industries Ltd. relates to the assessment year 2010-11 and arises from the order of the Tribunal made on 06.04.2018. The Revenue has raised two separate issues. First issue relates to a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of Income-Tax (Appeals) had observed that the respondent-assessee had produced evidence of payment of excise duty, sales tax and issue of statutory sales tax forms to the suppliers to show and establish that production in the second unit had commenced on 24.08.2009. Hence, the respondent-assessee was entitled to depreciation for the entire year. These findings are factual. There is no ground o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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