Allowance of claim by A.O. on the basis of computation of income cannot be said without application of mind

Lakme Lever Private Limited Vs CIT (ITAT Mumbai) As regards the depreciation on non compute fee is concerned, we find that the claim was duly made by the assessee in the computation of income. Hence, it cannot be said that the A.O. has not applied his mind on this issue. In this regard, we place reliance upon the case law from the Hon’ble jurisdictional High Court in the case of State Bank of India vs. ACIT (WP No. 271 of 2018 vide order dated 16.06.2018) for the proposition that when the A.O. allows a claim on the basis of computation of income, it cannot be said that the same has been ...