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    <title>Firm&#039;s Depreciation Claim Denied for Misrecorded Payments to Heirs as Tenancy Rights.</title>
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    <description>The firm was not a tenant/had not paid for acquisition of tenancy right but has made payments to the legal heirs of the deceased partners and has reflected the same as payment made for acquisition of tenancy rights in its books of account - Depreciation on tenancy rights denied.</description>
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      <description>The firm was not a tenant/had not paid for acquisition of tenancy right but has made payments to the legal heirs of the deceased partners and has reflected the same as payment made for acquisition of tenancy rights in its books of account - Depreciation on tenancy rights denied.</description>
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