2020 (12) TMI 827

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... proposed question of law. In case on hand, it appears that the Assessing Officer granted depreciation on the dumpers at the rate of 15%. The assessee being dissatisfied, went in appeal before the Commissioner of Income Tax (Appeals)(for short CIT (A) ). The CIT(A) deleted the addition made on account of excess depreciation. The Revenue being dissatisfied with the order passed by the CIT(A) we .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... Court: Whether the Appellate Tribunal has erred in law and on facts in confirming the decision of CIT(A) granting higher rate of depreciation @30% on dumpers as against depreciation @ 15% allowed by the assessing officer? 3. We have heard Mr. M.R. Bhatt, the learned Senior Counsel appearing for the Revenue. 4. We take notice of the fact that the very same question of law as proposed .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X