No dep. allowable on properties if income earned therefrom was taxable under head 'income from house property'

INCOME TAX : Where assessee let out its business premises and declared rental income earned therefrom under head Income from house property, since there was no business use of those properties nor being available/ready to be used for purposes of business of assessee, depreciation under section 32 could not be allowed merely on ground that those properties continued to form part of 'Block of Asset' as defined under section 2(11)

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