Bench: Shri R.K. Panda & Shri Laliet Kumar
depreciation. iv. Once the income is estimated there cannot be further addition on any account under the head "Income from Business". Madhucon Projects Limited, Hyderabad. 2. As can be seen from the above findings of the Hon'ble Tribunal, it is clear that the Tribunal has not given any finding on the claim of deduction u/s 80IA made