This appeal is filed by the assessee against order dated 17/08/2017 passed by CIT(A)-20, New Delhi for assessment year 2014-15.

2. The grounds of appeal are as under:-

1. “On the facts and in the circumstances of the case Ld.CIT(A) haserred in confirming an addition of Rs.8,02,313/- i.e. depreciation @15% on JCB, Trucks as against of 30% claimed by the assessee asper third proviso to clause (ii) of sub Section (1) of Section (32) of the Income Tax Act, 1961.

For more information