The depreciation was not claimed in the return due to mistake. After receipt of the intimation the assessee had filed a rectification correcting  the omission which had not been given effect. Held that as per Explanation 5 to section 32, even if depreciation was not claimed in return of income, assessee shall be allowed same-Whether, therefore, impugned disallowance made under section 32 was to be deleted in view of Explanation 5 of said provision.  (AY. 2016-17)