HELD by the High Court that the depreciation allowed with respect to the income assessed to tax under any other enactments (Kerala Agricultural Income-tax Act, 1991 ) having not been specifically excluded from S. 43(6) of Act, there is no reason to reduce the amount of depreciation claimed under the State Act, while computing WDV as per the IT Act as if the Government wanted to ensure that no double benefit is conferred on assessee, then it ought to have brought such specific provision on depreciation to prevent double benefit to assessee. (I.T. A No 29 of 2008 dt. 29-01-2018) (AY. 2002-2003)