This appeal is filed by the revenue against the order of the ld CIT (A)-18, New Delhi dated 20.12.2016 for the Assessment Year 2012-13.

2. The revenue has raised the following grounds of appeal:-

“1. Whether on the facts and circumstances of the case & in law, the ld CIT(A) erred in deleting the provision of excess depreciation of Rs. 68,71,008/- ignoring the facts that the disallowance of excess depreciation was not crystallized during the year under consideration.

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