2019 (7) TMI 1571

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... of CIT(A) deleting the disallowance of ₹ 43,62,61,420/- made by Assessing Officer under Section 80IA(5) of the Act? [B] Whether the Appellate Tribunal has erred in law and on facts in upholding the decision of CIT(A) allowing additional depreciation on spare parts (related to mining), which cannot be treated as Plant Machinery eligible for additional depreciation? To be heard alongw .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X