Assessee claimed 50 per cent depreciation on building claiming it to be a temporary structure.  Assessing Officer accepted. The assessment was reopened.   Assessing Officer found that structure had been standing for 20 years and it was renovated and beautified for use as a conference hall  hence limited claim of depreciation to 10 per cent as against returned claim of 50 per cent. On writ High Court dismissed the petition  and held that since appendix 1 provides for only 10 per cent depreciation for buildings other than used for residential purpose and not covered by sub items 1 and 3, assessee was not entitled to obtain 50 per cent depreciation. Order of the Assessing Officer is affirmed. SLP of Revenue is dismissed as the assesssee could not explain the delay of 344 days in filing the SLP.    (AY. 2011-12)