Cimmco Birla Ltd., New Delhi vs Department Of Income Tax on 23 July, 2010
9. Therefore, we find no infirmity in the order of the CIT (A) vide
which it has been held that the disallowance of depreciation could not
6 ITA No.4374/Del/2010
be made on the basis of concept of block of assets and his decision is
in accordance with the decision of Hon'ble jurisdictional High Court in
the aforementioned case of CIT vs. Oswal Agro Mills Ltd. (supra). We
decline to interfere.