Appellant's Appeal Dismissed on Depreciation Dispute

The High Court dismissed the appellant's appeal under Section 260A of the Income Tax Act regarding depreciation on assets used for a short period and non-use of assets in a two-unit industry, citing a previous order in a similar case.

---

---

The appellant filed an appeal under Section 260A of the Income Tax Act against an order passed by the Income Tax Appellate Tribunal. The appeal raised questions regarding depreciation on assets used for a short period and non-use of assets in a two-unit industry. The High Court dismissed the appeal based on a previous order in a similar case.

---