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2002 (6) TMI 168 - ITAT HYDERABAD-A
Extract:
....... distinguishable, as all these cases dealt with grant of depreciation for assessment years before the introduction of the concept of depreciation on block assets. Thus, we uphold the claim of the assessee for depreciation for both the assessment years and set aside the order of the ld. CIT(A). 18. In the result, appeals of the assessee are allowed.