Depreciation is to be allowed even if not claimed in Return

 In view of Explanation 5 to section 32(1), the Assessing Officer was duty-bound to grant depreciation allowance, whether the same is claimed by the assessee or not, provided the conditions mentioned under section 32 are satisfied.

IN THE ITAT BANGALORE BENCH ‘B’

Rakesh Singh

versus

Assistant Commissioner of Income-

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