Once Depreciation is allowed on a block of asset, it cannot be disallowed in the subsequent years on the grounds that asset is not in use. Order of CIT(A) is affirmed. (AY. 2012-13)
Dy. CIT v. Jagson International Ltd. (2022) 97 ITR 176 (Delhi) (Trib)
S. 32: Depreciation-Block of asset-Depreciation is allowable irrespective whether asset is used or not.[S. 2(11)]