Tribunal held that spirit and text of Explanation 1 to section 32 was that any capital expenditure by assessee on a building not owned by him, in which he carried on business, should be considered as building owned by him for purposes of section 32, to extent of amounts spent on construction of structure or doing of any work in or in relation to and by way of renovation or extension or improvement to building. Accordingly entitle to depreciation. (AY. 2005 -06, 2009-10 to 2013-14)