Section 14A of the Income Tax Act, 1961, and\ndismiss the appeal filed by the assessee.\n\nDisallowance of Rs.2,21,72,493/\n\nThe Ld. A.O. has rightly disallowed the claim of allocation of depreciation\nciting the reason that the claim of allocation of depreciated has already been\nrevised as per IT Rules. Sum of Rs.2