Revenue Must Consistently Apply Depreciation Claims for Leased Assets u/s 32 for 2002-05 Tax Years.

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....Depreciation on leased assets u/s 32 - In the instant case, the revenue has accepted the claim of the assessee for depreciation under Section 32 of the Act for the Assessment Year 2002-03 and 2003-04. Therefore, the revenue cannot be allowed to take a different stand for the Assessment Year 2004-05 - HC....