IN THE HIGH COURT OF DELHI AT NEW DELHI . 30.11.2009 11# . Present: Mr. Sanjeev Sabharwal for the appellant. . . + ITA No. 1265/2009 The assessee had capitalized the expenses incurred on Dyes and Blocks and depreciation claimed thereupon. From the detailed discussion of the ITAT . . allowing this expenditure to be capitalized and granting depreciation thereon, we find that no question of law arises for consideration. This appeal is accordingly dismissed. . A.K. SIKRI, J. . . . SIDDHARTH MRIDUL, J. November 30, 2009 nsk .