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![Depreciation cannot be disallowed merely on ground that IPR was not used for Manufacturing Activities: Delhi HC [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2017/08/Depreciation-Taxscan.jpg "Depreciation cannot be disallowed merely on ground that IPR was not used for Manufacturing Activities: Delhi HC [Read Judgment]")
Depreciation cannot be disallowed merely on ground that IPR was not used for Manufacturing Activities: Delhi HC [Read Judgment]
A division bench of the Delhi High Court has held that the claim for depreciation under Section 32 of the Income Tax Act, 1961 cannot be disallowed...