Section 32(1)(ii) of the Income Tax Act, 1961 — Depreciation — Claim for Depreciation cannot be disallowed for the reason that various assets were not found in the factory premises during the survey proceedings as assessee having submitted all the details regarding the purchase of machines including the details of payments and the list of suppliers along with invoices of machines and valuation report which shows that the machines were very much there and inspection was duly carried out by the surveyor — Shree RAma Multi Tech Ltd vs. Deputy Commissioner of income tax [2020] 203 TTJ (Ahmedabad) 129