In the result, the appeal filed by the assessee is allowed
Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal
197 taxmann 71 (P&H) in support of his contentions that equipments qualify cannot be treated as office furniture, but qualified as plant & machinery. The ITA No. 931/Ahd/2015 & 448/Ahd/2016 Hagglunds Drives (India) Pvt. Ltd./ Bosch Rexroth (India) Pvt. Ltd. vs. DCIT&ITO Asst. Year –2010-11 & 2011-12 Ld.DRP however dismissed the contentions of the assessee, nothing that the assessee