Section 32 of the Income-tax Act, 1961—depreciation — Disallowance of depreciation stating that there is no business activity during the year is not correct merely because there was no project undertaken by the assesse during the year, and was trying to complete the formalities of sale of the huge project sold last year , which has certain obligations cast on assesse to be fulfilled, it cannot be said that those assets are not used during the year and the business of the assesse is continuing - SUPREME BUILD CAP (P.) LTD. V/s ACIT - [2020] 183 ITD 728 (ITAT-DELHI)