Held that new assets acquired during the year was used for the purposes of business hence depreciation is allowable..(AY. 2012-13 to 2014-15)
Suumeru Enterpises v. ITO (2021) 86 ITR 425 (Jaipur)(Trib.)
S. 32 : Depreciation-Temporary discontinuance of business-Lull in the business-New assets acquired during the year-Depreciation allowable.