Bench: Sri J. Sudhakar Reddy & Sri A. T. Varkeyi.T.A. No. 1010/Kol/2015 Assessment Year: 2009-10 Eastern Coalfields Ltd....................………………..…………….………………………………..………Assessee [Pan :Aaace 7590 E] Jcit, R-2, Asansol………………..…………………………………………………….……………………....Revenue &
section 32(1)(iia) also is to be applied) and goes into ‘manufacture or production’ of “article or thing” are to be established with hard documents. There are not brought to record. The additional depreciation is also a business expense and the onus is on assessee to prove before Assessing Officer the eligibility as prescribed in law. This clearly