In the result, all the appeals of the revenue, cross objections of the assessee are dismissed and appeals filed by the assessee are allowed
Bench: Shrisandeepgosain & Shriarunkhodpia
244 ITR 830 (SC). 17. The learned CIT(A) reversing the order of the Assessing Officer allowed the claim of addition depreciation holding that the decision of the Hon'ble Supreme Court in Lucky Minerals Pvt. Ltd. (supra) by the Assessing Officer is distinguishable on facts. He held that the Assessing Officer has not brought any reason to deviate