Tribunal held that the collection centres of assessee were also integral part of whole process of business of diagnostic and report making central facilities. Additional depreciation on assets used by assessee in those collection centres should also be allowed. (AY. 2012-13, 2014-15)
Metropolis Healthcare Ltd. v. DCIT (2021) 190 ITD 331 (Delhi)(Trib.)
S. 32 : Depreciation-Additional depreciation-Collection centres-Additional depreciation is held to be allowable on assets used in collection centres.