Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकरअपीलसं./ I.T.A. Nos.202, 198, 199, 188, 200/Viz/2022 (धनधाारणिर्ा/ Assessment Year : 2009-10, 2011-12, 2012-13, 2013-14 & 2014-15) Asst. Commissioner Of Income Vs. M/S. Hindustan Shipyard Tax, Circle-3(1), Limited, Visakhapatnam. Visakhapatnam. Pan: Aach 4275 P (अपीलाथी/ Appellant) (प्रत्यथी/ Respondent)
133/-. 5 The Ld. CIT(A)-NFAC therefore allowed the other expenditure under the head “prior period expenditure” and directed the Ld. AO to verify the claim of depreciation and allow the same if the assessee has established that it has been added back as stated. With respect to the demurrage charges, the Ld.CIT(A)-NFAC relied on the orders