<h1>Supreme Court Restores Tribunal's Rectification on Depreciation Claim Due to Foreign Exchange Fluctuation Error u/s 43A.</h1> In the assessment year 1990-91, an assessee claimed enhanced depreciation due to foreign exchange fluctuations affecting a loan for machinery import. The Assessing Officer rejected this, but the CIT(A) allowed it, leading to an appeal by the Department. The Tribunal initially sided with the Department, ruling that actual payment post-fluctuation was necessary under section 43A. The assessee sought rectification, which the Tribunal allowed, citing a missed precedent. The Department appealed, and the High Court overturned the Tribunal's rectification, viewing it as an improper review. The Supreme Court later restored the Tribunal's rectification, noting prejudice caused by a manifest error.