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7. That on the facts and circumstances of the case, the learned AO erred in disallowing excess depreciation amounting to INR 1,560,735 in respect of fixed addition in the previous yea? 2013-14 of INR 2,601,225 by considering such addition to be pertaining to previous year 2014-

15.

8. Without prejudice to the above, in respect of assets belonging to Computers (including computer software) block of INR 3,009,941, which has been put to use for less than 180 days in the previous year, the learned AO erred in disallowing depreciation in respect of such assets at the rate of 6o% instead computing depreciation as per second proviso to subsection (1) of section 32 of the Income-tax Act, 1961 at rate of 3o% (i.e., 5o% of 6o%).

54. Next ground C.6, C.7 & C.8 relates to disallowance of depreciation claimed in respect of additions made during the previous year. Ld. A.R. submitted that the learned AO erred in disallowing excess depreciation amounting to INR 465,396 in respect of fixed assets additions in the previous year 2013-14 of INR 775,660 on account of failure to furnish invoices. The Ld. A.O. further erred in disallowing excess depreciation amounting to INR 1,560,735 in respect of fixed addition in the previous yea? 2013-14 of INR 2,601,225 by considering such addition to be pertaining to previous year 2014-15. Without prejudice to the above, in respect of assets belonging to Computers (including computer software) block of INR 3,009,941, which has been put to use for less than 180 days in the previous year, the learned AO erred in disallowing depreciation in respect of such assets at the rate of 6o% instead computing depreciation as per second proviso to subsection (1) of section 32 of the Income-tax Act, 1961 at rate of 3o% (i.e., 5o% of 6o%).