Section 32 of the Income Tax Act, 1961 — Depreciation — The Tribunal had gone through the paper book submitted by the assessee which explained the nature of the equipment, purchase of equipment, various write ups of the equipment, bills, vouchers and after having been satisfies that they all formed part of life saving equipment had granted relief to the assessee, thus, the Tribunal was justified in granting the relief of depreciation at 40 percent — Commissioner of Income tax vs. Vasantha Subramanian Hospitals P. Ltd. [2018] 408 ITR 176 (Madras)