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In the result, appeal of the assessee is allowed for statistical purpose
Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकर अपील सं. / Ita No.63/Pan/2020 िनधा"रण वष" / Assessment Year : 2014-15 Goa Minerals Private Limited, The Assistant P.B.No.14, Salgaocar House, V Commissioner Of Income Dr.F.L.Gomes Road, S Tax, Circle-2(1), Panaji, Vasco Da Gama, Goa. Goa – 403802 Pan: Aaacg 6716 C Appellant / Assessee Respondent / Revenue Assessee By Shri Veer Raghavan – Ar Revenue By Shri N. Shrikanth – Dr Date Of Hearing 09/10/2023 Date Of Pronouncement 11/10/2023
disallowed certain revenue expenditure amounting to Rs.62,48,885/- and treated the same as a capital expenditure eligible for depreciation in the year in which the same is put to use. In view of the same, we are enclosing statement of depreciation calculated after taking into account the aforesaid assessment of AY 2013-14. We request your goodself to kindly