Section 32 of the Income Tax Act, 1961 — Depreciation — No depreciation is allowable if written down value of asset is reduced to zero or block of asset is empty or it ceases to exist on last date of previous year, even though written down value of asset is not reduced to zero— Aramark India P. Ltd. vs. Deputy Commissioner of income tax [2019] 179 ITD 133 (Mumbai-trib)