https://www.taxtmi.com/highlights?id=31022 The depreciation, whether claimed or not, cannot be foisted upon the assessee even prior to insertion of Explanation 5 to S.32 (1) of the Act with effect from 01/04/2002, while calculating deduction under Chapter VI-A of the Act. - HC en-us Fri, 02 Sep 2016 12:28:28 +0530 Fri, 02 Sep 2016 12:28:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=31022 The depreciation, whether claimed or not, cannot be foisted upon the assessee even prior to insertion of Explanation 5 to S.32 (1) of the Act with effect from 01/04/2002, while calculating deduction under Chapter VI-A of the Act. - HC Highlights Income Tax Fri, 02 Sep 2016 12:28:28 +0530 https://www.taxtmi.com/highlights?id=31022