Held that Aircraft certainly was not allowed to fly to carry passengers or cargo in the absence of this certification by the competent authority, but that did not stop the assessee from holding it in its own name for the purpose of its business. Phrase used for the purpose of business in S. 32 does not mean that the use should be by way of generating revenue only. Use here is in the context of the direct connection of the asset with the purpose of business which is initiated in the relevant year. Expenses which were incurred for making the aircraft functional and ready to use during the year from India, when stand allowed, the same also establish that the certificate of airworthiness issued by the DGCA was only for the statutory compliances and to avoid legal liability, which is part of the business activity. Entitled to full depreciation on the aircraft for the whole year. (AY. 2013-14)