In the result, the appeals of the assessee are partly allowed and that of the\nrevenue are dismissed
245D(4) of Act on 30.06.2017. For the year in appeal, as against nil taxable\nincome, the income assessed by ld. AO was Rs.26,28,95,700/- for the reason that ld. AO did not\nallow depreciation of Rs.16,66,58,482, educational expenses of Rs.2,64,16,748/- incurred on\npractical training to the students of BJMC (Bachelor degree