depreciation and partners remuneration. However, the Hon'ble ITAT, though, in the body of the order at the beginning, has taken both and ITA No. 122/Ran/2016 for the A.Y. 2009-10 and 2010-11 while passing the final decision, the Hon'ble ITAT only considered the grounds raised for A.Y. 2009-10 in ITA No. 121/Ran/2016 and the grounds raised