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<h1>Appeal Dismissed Due to Precedent Set by Division Bench</h1> The High Court of Rajasthan dismissed the appeal based on a previous judgment by the Division Bench in a similar case. - TMI Depreciation on capital assets - whether the Tribunal was justified in allowing depreciation claimed by the assessee on capital assets for which capital expenditure has already been allowed in the year under consideration? - Held that:- The issue involved in this appeal is no more res integra in view of judgment given by Division Bench of this Court in Commissioner of Income Tax-II, Jodhpur Vs. Krishi Upaj Mandi Samiti, Jaisalmer [2015 (3) TMI 11 - RAJASTHAN HIGH COURT]. The High Court of Rajasthan dismissed the appeal based on a previous judgment by the Division Bench in a similar case. The citation for the judgment is 2016 (2) TMI 1173 - Rajasthan High Court.
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