The appeals are dismissed
Bench: Sh. T. S. Kapoor & Sh. N. K. Choudhryi.T.A. No. 298/(Asr)/2014 Assessment Year: 2009-10 Pan: Aaact6167G Dy. C. I. T., Vs. M/S. The Jammu & Kashmir Circle-1, 2Nd Floor Aayakar Bank Ltd., Corporate Head Bhawan, Railhead Complex, Quarters, M. A. Road, Jammu. Srinagar. (Appellant) (Respondent)
depreciation should he allowed instead of 100% claimed. Accordingly, he prayed to reverse the order of the Id. CIT(A) and confirm the order of the Assessing Officer. 11.3. Mr. R.K.Gupta, CA, relied upOn the submissions made before the Id. CIT(A) and the order of the Id. CIT(A). He further argued that the identical issue has come