COOPER BUSSMANN INDIA PRIVATE LIMITED,PONDICHERRY vs. ACIT, PONDICHERRY
In the result, the assessee’s appeals for the assessment years 2001-02, 2002-03, 2003-04, 2004-05, 2005-06, 2006-07, 2007-
ITA 1559/CHNY/2014[2001-02]Status: DisposedITAT Chennai01 Nov 2019AY 2001-02
Bench: Shri Duvvuru Rl Reddy & Shri S. Jayaramanआयकर अपील सं./I.T.A.Nos.1559 To 1563, 2592 - 2594/Chny/2014) (िनधा"रण वष" / Assessment Years: 2001-02 To 2008-09) Vs The Acit, M/S. Cooper Bussmann India Pvt. Ltd., Circle – 1, 34, Evr Street, Sedarapet, Pondicherry. Pondicherry - 605 111. Pan: Aabcs 0431R (अपीलाथ"/Appellant) (""थ"/Respondent) & आयकर अपील सं./I.T.A.Nos. 1662 & 1663/Chny/2016 & 178/Chny/2017 (िनधा"रण वष" / Assessment Years: 2009-10 To 2011-12) Vs The Jcit, M/S. Cooper Bussmann India Pvt. Ltd., Range – 1, 34, Evr Street, Sedarapet, Pondicherry. Pondicherry - 605 111. Pan: Aabcs 0431R (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" क" ओर से/ Appellant By : Shri Vishal Kalra, Advocate ""यथ" क" ओर से/Respondent By : Shri M. Srinivasa Rao, Cit
For Appellant: Shri Vishal Kalra, AdvocateFor Respondent: Shri M. Srinivasa Rao, CIT
Section 80ISection 80l
depreciation on the said plant and machinery since they were setup and put to use during the relevant AY by the Appellant, on the other hand they are disputing the commissioning of the machinery, which is self-contradictory.
Certificate issued by chartered engineers shows that the old machinery could not have been used to manufacture new products, however, the AO/CIT
