Assessee Claimed Lower Depreciation on Machinery; Section 32(1) Requires Allowance at Specified Rate Regardless of Claim.

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....Depreciation on P&M claim at lessor rate than eligible – Assessee wrongly claim depreciation at lessor rate in 3CD - As per the provision of sec. 32(1) & 32 (1) (i) depreciation as per mention in act shall be allowed whether claim by assessee or not. - AT....