Depreciation allowable for suspended period of business for reasons not attributable to Assessee

Brief of the case: Calcutta High Court Held in the case of  M/s Budge Budge Company Ltd Vs CIT if the business had been suspended for some period of time without any malice contention of the assesse and the plant was still ready for use during that suspended period also, then the depreciation would be allowed to the assesse for that suspended period. Hon’ble High Court Held in M/s Budge Budge Company Ltd Vs CIT that if the expenditure had been incurred by the assesse which gave an advantage for enduring benefit due to which the assesse ‘s asset value would increase then that expenditure w...