ITA No. 828 of 2008. Present: Mr. Sanjiv Kaushik, Advocate, for the appellant. **** Learned counsel for the appellant acknowledges that the following is the sole substantial question of law framed in the instant appeal:- “Whether on the facts and in the circumstances of the case, the Ld. ITAT was right in law in upholding the order of the CIT(A) directing to allow increased depreciation on imported Plant & Machinery due to foreign exchange fluctuation even though no actual payment was made by the assessee during the year and the increase in value was only notional?” He also acknowledges that the aforesaid substantial question of law has been decided against the Revenue by this Court in The Commissioner of Income, Rohtak versus M/s United Pharma International Limited (ITA No. 300 of 2007 decided on 18.9.2007). Dismissed in view of the order passed by this Court in ITA No. 300 of 2007. (J.S. Khehar) Judge (Nawab Singh) Judge 19.1.2009 SN