Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria
depreciation as per Income Tax Act, 1961, the eligible profits of the eligible unit were thus reduced by an amount of Rs.53,19,146/-a The assessee was also required to specify the nature of other income' credited to the P&L account of the eligible units and also to justify the claim u/s 801A(4) w.r.t. such other income