Assessee claimed for depreciation on assets of BMIL merged with assessee company calculated on WDV of assets without adjusting for depreciation which was foregone for assessment years 1995-96 & 1996-97 by BMIL.  However, Assessing Officer recomputed allowable depreciation on basis of such adjustment  On appeal the Tribunal held that the  Assessing Officer should allow depreciation on basis of computation made by assessee and not to reduce WDV on basis of notional amount of depreciation.  (AY. 2005-06)