Bench: Smt.Annapurna Gupta & Smt. Madhumita Royassessment Year :2014-15 Acit, Cir.1 Vs. M/S.Ravi Techno Forge P. Ltd. Rajkot. Plot No.7/8, Survey No.211 Veraval Shapar Ind. Area Rajkot Gondal Highway, Tal. Kotdasangani Dist. Rajkot. Pan : Aadcs 1608 N 0 अपीलाथ"/ (Appellant) "" यथ"/(Respondent) Assesseeby : Shri Mehul Ranpura, Ld.Ar Revenue By : Shri B.D. Gupta, Ld.Sr.Dr सुनवाई क" तार"ख/Date Of Hearing : 10/04/2023 घोषणा क" तार"ख /Date Of Pronouncement: 16/06/2023

iia) of the Act over and above the general depreciation allowance. On the lines of allowability of general depreciation allowance, the second proviso to section 32(1