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Bench: Dr. M. L. Meena & Sh. Anikesh Banerjeei.T.A. No.475/Asr/2016 Assessment Year: 2013-14
depreciation allowance and viii) disallowance U/s 40A(3) amount to Rs. 8,38,000/-.Being aggrieved the assessee filed the appeal before the ld. CIT(A). The CIT(A) allowed the appeal of the assessee. Being aggrieved revenue filed an appeal before us. Ground No.1 4. In the ground no. 1 of the revenue, the DR vehemently argued and contended