Depreciation not applicable on unused leased premises under Income Tax Act Section 32(1)(iii); applies if asset is sold/discarded.

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....Depreciation on leased premises - there being no user in any earlier year, the same does not qualify to be depreciable asset, for the provision of section 32(1)(iii) to apply, i.e., on it being sold, discarded, destroyed, etc. - AT....