Whether individual asset is put to use in a particular year or not is of no consequence for purpose of allowing depreciation thereon

Whether the Income Tax Appellate Tribunal was correct in law in allowing the amount of Rs.3.76 Crores (wrongly written by ITAT as 3.76 lacs) being capital expenditure not represented by any assets to the assessee?

Whether the Income Tax Appellate Tribunal was correct in law in treating the amount of Rs.3.76 Crores as revenue expenditure?

Whether the Tribunal was justified in allowing the respondent/assessee to raise additional grounds?

Whether the Tribunal

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