In the result, the appeal filed by the Revenue is allowed while the Cross Objection filed by the assessee is dismissed
Bench: Shri Sanjay Garg & Shri Rakesh Mishra
depreciation allowance or any other allowance, as the case may be, for the assessment year concerned (hereafter in this section and in sections 148 to 153 referred to as the relevant assessment year) : 13 I.T.A. No. 119/PAT/2011 & C.O. No.1/PAT/2012 International School of Social Welfare & Human Resources: AY: 2006-06 Provided that where an assessment under sub-section (3