IT : Section 32 of the Income-tax Act, 1961 - Depreciation - Allowance/Rate of (Expiry of lease) - Assessment year 2008-09 - Assessee took a building on lease and spend money on furniture and fittings - Assessee used to claim depreciation on said amount - Lease period expired and 'furniture and fittings', to extent it was part of leasehold building, could not be removed by assessee on its vacation - No sum had been realized on discard of said asset - Even where amount under reference (or a part
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