Dismissing the appeal of the Revenue the Court held that the assessee had furnished evidences in form of sanction letters, master/supplement lease agreements, purchase invoices, installation certificates, inspection reports conducted by bank officials, independent valuation report in respect of assets lease out to companies as well as inspection reports pertaining to pre-search and post search period, to prove genuineness of assets leased out to companies. Tribunal is justified in allowing the depreciation. (AY. 2009-10)