Depreciation : Where assessee-educational institute had not claimed cost incurred on acquisition of fixed assets as application of income, order disallowing depreciation as application of income was to be deleted – Baba Hira Singh Bhattal Institute of Engineering & Technology v. Deputy Commissioner of Income-tax (Exemptions), Circle-1 – [2024] 158 taxmann.com 488 (Chandigarh – Trib.)