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)
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.