DCIT, CIRCLE-1(1)(1), SUBHASH ROAD vs. UJVN LIMITED, GMS ROAD

Bench: Shri Yogesh Kumar U.S. & Shri Manish Agarwal

depreciation claimed by the assessee. 5. As the facts in present case are identical to the facts existed in other years as has been admitted by the Revenue also and Ld. CIT(A) also followed the order of the Tribunal of preceding years, therefore, by respectfully following the said order, we hold that the assessee is eligible for deprecation

M/S UJVN LIMITED ,UTTARAKHAND vs. DEPUTY COMMISSIONER OF INCOME TAX, UTTARAKHAND

Bench: Shri Yogesh Kumar U.S. & Shri Manish Agarwal