Income Tax - Depreciation u/s 32 Plant ready for used but not used in actual due to unavailability of raw-material business was a going concern and the machinery could not be put to use due to raw material paucity - depreciation allowed - HC

Income Tax - Depreciation u/s 32 Plant ready for used but not used in actual due to unavailability of raw-material business was a going concern and the machinery could not be put to use due to raw material paucity - depreciation allowed - HC....................