Court :
ITAT Mumbai
Brief :
Aforesaid appeal by revenue for Assessment year [AY in short] 2013-14 contest the order of Ld. Commissioner of Income Tax (Appeals)-2, Mumbai [in short CIT(A)] which has held that the assessee was entitled for depreciation of 60% on mobiles, tablets which were not used merely as communication equipment as against depreciation of 15% allowed by Ld. AO while framing assessment on 29/02/2016. The perusal of impugned order show that Ld. CIT(A) has followed the decision of Tribunal in AY 2012-13 while adjudicating the impugned issue.
Citation :
I.T.A. No.6784/Mum/2019
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