Professionals cannot claim Sec 32 tax benefit

:Professionals cannot claim Sec 32 tax benefit

As per the supreme court order Professionals cannot claim Sec32 benefit in G.K Choksi&Company

 But the act clearly says  : Depreciation U/S.32........... (owned²¹, wholly or partly, by the assessee²¹ and used for the purposes of the business²¹ or profession  ,....................................

Clarify me whether the supreme court said is related to that Assessment Year or????