2024 (11) TMI 574

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..... 90 - PATNA HIGH COURT] held that as only 10% depreciation for buildings other than used for residential purpose and not covered by subitems 1 and 3 there is absolutely no valid claim for the assessee to obtain a 50% depreciation. HELD THAT:- There is gross delay of 344 days in filing this Special Leave Petition. The reasons assigned are neither satisfactory nor sufficient in law to be condoned. He .....

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..... er satisfactory nor sufficient in law to be condoned. Hence, the application seeking condonation of delay is dismissed. Consequently, the Special Leave Petition also stands dismissed. At this stage, learned senior counsel for the petitioner submitted that the petitioner has also filed a statutory appeal in the year 2018. It is needless to say that the petitioner is at liberty to prosecute the said .....

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