Depreciation Cannot Be Reduced by Subsidy u/s 43(1) Explanation 10; Addition Deleted.

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....Disallowance of depreciation by applying Explanation 10 to section 43(1) - the action of the AO in reducing the subsidy from the cost/w.d.v of assets for allowing depreciation u/s. 32 is held to be not tenable and addition made on this account is deleted - AT....