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Case Law Details

Case Name : Sasamusa sugar works pvt. Ltd. Vs DCIT (ITAT Kolkata)
Related Assessment Year : 2012-13
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Sasamusa sugar works Pvt. Ltd. Vs DCIT (ITAT Kolkata)

In respect of ground relating to claim of depreciation on molasses tanks for which the ld. CIT(a) had directed the AO to allow the depreciation after verification that the new plant & machinery were indeed put to use by the assessee. Assessee has come before the Tribunal seeking clarity on the direction given by the ld. CIT(A) to the AO. Ld. Counsel of the assessee submitted that the claim for depreciation on molasses tanks was made before the ld. AO which was not considered in proper perspective

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