Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA
40A(2)(b) of the Income Tax Act, 1961 to M/s. Shalimar Hatcheries Ltd. as submitted by the assessee itself ? v) Whether the Income Tax Appellate Tribunal erred in allowing 30% depreciation amounting to 3 Rs.14,68,279/- in the Assessment Year 2009-10 as claimed by the assessee since the same is entitled to 15% on lorries, which