In the result, all these three appeals of the Revenue are dismissed
Bench: Shri Pawan Singh & Dr. Arjun Lal Saini
depreciation of Rs.4.32 lacs is concerned the same has been claimed on mist chambers other assets used in growing saplings through clonal routes which has been treated as non-agricultural operation in our discussion made in assessment year 2002-03 while disposing of similar ground. Thus, the disallowance is restricted to Rs. 9.43 lacs and accordingly assessee gets relief