In the result, Ground No
Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal
2(c) is allowed for statistical purposes. Ground No. 3: confirming the disallowance of additional depreciation under Section 32 (1) (iia): 17. Before us, the Counsel for the assessee submitted that similar ground has been decided against the assessee by Tribunal in assessee’s own case in ITA No. 446/Ahd/2018 for A.Y. 2014-15 vide order dated 24.08.2022. Accordingly