https://www.taxtmi.com/highlights?id=13971 Depreciation u/s 32 – Plant ready for used but not used in actual due to unavailability of raw-material – business was a going concern and the machinery could not be put to use due to raw material paucity - depreciation allowed - HC en-us Mon, 19 Aug 2013 09:38:53 +0530 Mon, 19 Aug 2013 09:38:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=13971 Depreciation u/s 32 – Plant ready for used but not used in actual due to unavailability of raw-material – business was a going concern and the machinery could not be put to use due to raw material paucity - depreciation allowed - HC Highlights Income Tax Mon, 19 Aug 2013 09:38:53 +0530 https://www.taxtmi.com/highlights?id=13971