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    <title>Assessee Entitled to Depreciation Claim on 1,250 Gas Cylinders u/s 32 for Proven Ownership and Business Use.</title>
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    <description>Depreciation on the 1250 gas cylinders - leasing out of gas cylinders - assessee has proved ownership of these gas cylinders and use of these gas cylinders for business purpose. Once these ingredients are proved, the assessee was entitled to depreciation u/s 32 - SC</description>
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      <description>Depreciation on the 1250 gas cylinders - leasing out of gas cylinders - assessee has proved ownership of these gas cylinders and use of these gas cylinders for business purpose. Once these ingredients are proved, the assessee was entitled to depreciation u/s 32 - SC</description>
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