Held that the trial run of the aircraft was obviously for the purpose of business and nothing else. As the statute did not prescribe a minimum time-limit for “use” of the machinery, the assessee could not be denied the benefit of depreciation on the ground that the aircraft was used for a very short duration for trial run. Consequently, depreciation and maintenance expenses of the aircraft was held to be allowed as a deduction. (AY.2003-04)