Bench: Shri R.S.Syal, Vp & Shri Partha Sarathi Chaudhury, Jm आयकर अपीऱ सं. / Ita No. 1578/Pun/2017 नििाारण वषा / Assessment Year : 2011-12 M/S. Advik Hi-Tech Pvt. Ltd. Gat No.357/99, Chakan Talegaon Road, Vill- Kharabwadi, Tal. Khed, Chakan, Pune-410 501 Pan : Aacca3106E .......अऩीऱाथी / Appellant बिाम / V/S. The Deputy Commissioner Of Income Tax, Circle-8, Pune.

depreciation. A.Y.2011-12 2.1 The learned AO erred (learned CIT(A) in confirming) failed to appreciate the fact that the repair of existing toilet block was done merely to preserve and maintain an existing asset. 3. The appellant craves its right to add to or alter the Grounds of appeal at any time before or during the course of hearing