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<h1>Limitation on Depreciation Withdrawal under Section 41(2) for Assessment Year 1974-75</h1> The appeal was partly allowed as the ITAT held that the withdrawal of depreciation under section 41(2) should be limited to the assessment year 1974-75, ... - The appeal was regarding the profit assessed under section 41(2) for the assessment year 1975-76. The issue was whether depreciation on two taxis sold by the assessee had been allowed. The ITAT held that depreciation had only been allowed for the assessment year 1974-75, so the withdrawal of depreciation under section 41(2) should be limited to that year. The appeal was partly allowed.
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