Held that where assessee made claim pertaining to additional depreciation on machinery installed and put to use through a letter and not through revised return, Assessing Officer was not justified in rejecting claim of assessee. (AY. 2011-12)
ACIT v. Nahar Industrial Enterprises Ltd. (2022) 219 DTR 73 / 219 TTJ 544 / 99 ITR 562 / 142 taxmann.com 52 (Chd)(Trib) ACIT v. Nahar Spinning Mills Ltd (2022) 219 DTR 73 / 219 TTJ 544/ 99 ITR 562 /142 taxmann.com 52 (Chd)(Trib) ACIT v. Oswal Woollen Mills Ltd. (2022) 219 DTR 73/ 219 TTJ 544 /99 ITR 562 / 142 taxmann.com 52 (Chd)(Trib)
S. 32 : Depreciation-Additional claim-Claim made by filing letter-Rejection of claim is not justified.