Bench: P.S.DINESH KUMAR,ANANT RAMANATH HEGDE
depreciation for the year ending 31.03.2006. The Managing Director of the assessee company has not been questioned. 14. Thus the ITAT, based on records, having recorded a finding of fact that the transaction had taken place in March 2006; and the assessee I.T.A No.169/2014 11 having offered the income generated from the WEGs between 15.03.2006 ending