Full year depreciation on vehicle can not be denied on the ground that registration was done later as assessee had…
Depreciation allowable even if asset not used during the year when it formed part of block of assets ABACUS Case…
Depreciation allowed when asset was not used for a single day during the year due to seizure by bank for loan…
Depreciation disallowed when entire asset block not put to use during the year. The Claim that asset once entered block,…