Bench: Shri C.N. Prasad, Hon'Ble & Shri N.K. Pradhan, Hon'Ble&
disallowed the claim of additional depreciation on the ground that assessee is not a manufacturer or production of any article or thing and the Mud Logging Units manufactured by the assessee are for captive use and not for sale in the open market. 26 ITA.No. 144/AHD/2013 (A.Y: 2009-10) Asian Oilfield Services Limited We have also gone through the legal