PCIT v. Ajmer Vidyut Vitran Nigam Ltd. (2022) 447 ITR 186 (Raj.)(HC)

S. 32 : Depreciation-Assets not available for physical verification-Cannot be the ground for disallowance of depreciation.

Held that depreciation claimed  could not have been disallowed only on the ground that the assets were not immediately available for physical verification.  (AY.2003-04)