In the result, the ground No
Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee
depreciation on wooden partition deducting @ 100%, and disallowance section 14A read with rule 8D of the Income Tax Rule, 1962 for expenses related to exempt income. I.T.A. No. 790/Asr/2017 6 & Others appeals 5. On the other hand the assessee filed appeal in relation to addition for disallowance of section 36(1) (viia) of the Act. Aggrieved assessee filed an appeal