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<h1>High Court denies depreciation for assets under section 35(2) due to retrospective amendment</h1> The High Court of Madras ruled in favor of the Revenue, holding that the assessee is not entitled to depreciation for assets previously granted relief ... Depreciation The High Court of Madras held that the assessee is not entitled to depreciation for assets previously granted relief under section 35(2) due to an amendment in section 35(2)(iv) with retrospective effect from April 1, 1962. The court ruled in favor of the Revenue. The assessee was granted leave to appeal to the Supreme Court.
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