depreciation of Rs.6,30,834/-.The net addition of the difference of Rs. 18,92,500/- is therefore upheld. Grounds 3.1 to 3.3 also fail.” (emphasis supplied) 17. The Tribunal, by its order dated 8.9.2016 while considering the contention regarding the deduction claimed with regard to the expenditure incurred towards trademark has, after noticing paras