Section 32 of the Income Tax Act, 1961 — Depreciation — So far as commercial expediency is concerned, it was not open to AO to question necessity of incurring an Expenditure as he could not step into the shoes of assessee to determine as to how business activities were to be conducted. Assessee engaged in trading and distribution of mobile phones and accessories acquired trademark from another concern, its claim for depreciation in respect of same could not be rejected on ground that agreement acquire trademark was entered into post dated stamp — Indus Mobile Distribution P. Ltd. vs. Income Tax Officer [2019] 179 ITD 71 (Chennai-trib)