Court Denies Depreciation Claim for Work Suspension; No Labor Dispute or Lockout Involved; Depreciation Allowed Eventually.

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....Depreciation claim denied - cession of work/suspension of work - This is not a case where the assessee himself is embroiled in a dispute with his labourers and in the process, has decided to declare a lockout expressing its intention not to run the business - depreciation allowed - HC....