The sole issue raised by the Revenue before the ITAT was whether the CIT (Appeals) was justified in deleting the addition of Rs. 6,78,59,423/- on account of the unabsorbed depreciation claimed for the Assessment Year 1997-98 under Section 32(2) of the Income Tax Act. This Court has also considered the said issued inPCIT-2 Vs. British Motor Car Co. (1934) Limited, ITA No.1031/2017 decided on 09.01.2018, thereby holding in favour of the assessee that the assessee is entitled to avail of the unabsorbed depreciation beyond the period of eight years which was prescribed under the unamended Section 32 of the Act.