Intangible assets depreciation granted in 2005-06 cannot be contested in subsequent years 2006-07 and 2007-08.

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....Depreciation on intangible assets - The above issue could be raised in the AY 2005-06 when the assets entered into the block. Once the assets became part of a block of assets in AY 2005-06, and depreciation is granted on that block, the issue cannot be agitated in the AYs 2006-07 and 2007-08....