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2021 (7) TMI 32 - HC - Income TaxDisallowance of depreciation of project assets being road and bridge - Addition on the ground that the assessee is not the owner of the project assets and hence is not eligible for claiming depreciation of such assets - HELD THAT:- As relying on M/S GVK JAIPUR EXPRESSWAY LTD. [2018 (10) TMI 591 - SC ORDER] assessee is entitled to claim depreciation of public roads, treating the same as building. - Decided against the Revenue.
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