Bench: Shri Sandeep Gosain & Shri Girish Agrawalassessment Year: 2020-21 Assistant Commissioner Of Deluxe Recycling India Income Tax-4(1)(1), Private Limited Mumbai 13 17 Dady Sheth Agiary Vs. Lane, Kalbadevi Road, Kalbadevi, Mumbai-400002 (Pan: Aaacd8909N) (Appellant) (Respondent) Assessment Year: 2020-21 Deluxe Recycling India Private Assistant Commissioner Of Limited Income Tax-4(1)(1), 13 17 Dady Sheth Agiary Lane, Mumbai Vs. Kalbadevi Road, Kalbadevi, Mumbai-400002 (Pan: Aaacd8909N) (Appellant) (Respondent)
5o und not 10% he decision of Ld. CIT(A) is not acceptable. 2.1 Grounds taken by the assessee are reproduced as under: i. The Learned CIT Appeals erred in assessing the income at Rs 65,35,037/- instead of Rs 15,83,900/- as represented by the assessee. ii. The Learned CIT Appeals erred in disallowing depreciation