2008 (8) TMI 183

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Mr. S. Ganesh, Sr.Adv.              Mr. Amar Dave, Adv.              Mrs. Nandini Gore, Adv.              Mr. Debmalya Banerjee, Adv. for            &nb....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ation of plant and machinery was not allowable on the ground that the assessee had not manufactured the goods during the previous year. It appears that the operation of the assessee's business stood suspended during the previous year. Assessee claims that despite such suspension of operation assessee was still entitled to claim depreciation on the ground of passive user. This aspect has not bee....