In the result, the appeal of the assessee is dismissed
Bench: Ms. Astha Chandra & Shree G.D. Padmahshali
depreciation on UPS. Finally, paragraph 7 deals with computation on the basis of the opinion in paragraphs 4.5 and 6. Thus, on the issue of deduction under section 100 of the IT Act, there is absolutely no consideration and yet, the AO has allowed such deduction. This is, according to us, is a case of ho consideration' as opposed