245D(4) of Act on 30.06.2017. For the year in appeal, as against nil taxable income, the income assessed by ld. AO was Rs.26,28,95,700/- for the reason that ld. AO did not allow depreciation of Rs.16,66,58,482, educational expenses of Rs.2,64,16,748/- incurred on practical training to the students of BJMC (Bachelor degree