The assessee did not claim additional depreciation on the machinery installed and put to use in the return, but made the claim by a subsequent letter. The Tribunal held that CIT (A) has rightly allowed the claim of assessee. (AY. 2011-12).
Oswal Woollen Mills Ltd. v. Add. CIT (2022)98 ITR 521 (Chd) (Trib)
S. 32: Depreciation-Additional depreciation-Claim not made in return-Subsequent letter the Assessing Officer-Justified in allowing the claim.