2008 (8) TMI 183

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....bsp;          Mr. Amar Dave, Adv.              Mrs. Nandini Gore, Adv.              Mr. Debmalya Banerjee, Adv. for              Mrs. Manik Ka r a nj a w a l a ,Adv. For R....

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....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 been gone into by the High Court on dismissing the assses see's ap....