Held that since flat as well as furniture was owned by assessee and was used for professional purpose, proportionate depreciation claimed by assessee was to be allowed. (AY. 2013-14)
ACIT v. Farah Khan (Ms.) (2021) 191 ITD 633 (Mum.)(Trib.)
S. 32 : Depreciation-Professional choreographer-Office-cum residence-Flats used office-cum residence-Proportionate depreciation is allowable.