During relevant year assessee claimed depreciation on routine business assets such as computers, air conditioners, cars etc.-Assessing Officer rejected assessee’s claim on ground that assessee had not carried out any business activity.  Tribunal held that on facts, merely because assessee had not undertaken any project during relevant year as it was trying to complete formalities of sale of huge project sold last year, it could not be concluded that assessee had not used its business assets in assessment year in question. Accordingly the claim for depreciation was to be allowed. (AY.  2014-15)