Commissioner Of Income Tax vs Mother Hospital (P) Ltd. on 15 February, 2005
Similarly in the decision of the Delhi High Court in CIT v. General Electronics of Haryana (P) Ltd. (2002) 254 ITR 76 (Del), the Delhi High Court upheld the claim of depreciation without any registered deed because the asset came to the assessee on the dissolution of a partnership firm, of which the assessee was a partner.