Assessee was involved in mining of coal and for such purpose had purchased a geographical report. Assessee capitalized it under head plant and machinery for which depreciation was claimed at 25 per cent. Assessing Officer disallowed depreciation. Tribunal allowed the claim of the assessee. On appeal by the Revenue dismissing the appeal the Court held that  since report was highly technical and was a basic document based on which assessee got a right to mine apart from assessing quantity of mineral that could be exploited from said mines, formation of dyke and other technical details, Tribunal was justified to allow depreciation on geographical report as intangible asset and by not considering expense under section 35E of the Act.  (AY.2003-04)