depreciation even if it is not claimed by the assessee if assets are owned ITA No. 1785/Ahd/2012 & 08 others Corrtech International Pvt. Ltd. vs. ACIT(OSD) Asst.Years–2009-10, 2010-11, 2008-09, 2014-15 & 2015-16 and put to use by the assessee. Thus, Ground No. 6 of Revenue’s appeal is dismissed. 29. Thus, ITA No. 1871/Ahd/2012 filed