Assessee-trust claimed depreciation on account of assets used for scientific research. Assessing Officer allowed claim made by assessee. On revision Commissioner (E) held that when deduction under section 35(2)(iv) was allowed in respect of capital expenditure incurred on said assets used for scientific research, no depreciation was allowable under section 32 on same assets.  Tribunal quashed the order of revision on the ground that when two views were possible and  the Assessing Officer had accepted assessee’s claim for depreciation by placing reliance on the jurisdiction High Court order of the Assessing Officer cannot be held to be erroneous. On appeal by Revenue High Court affirmed the order of the Tribunal. (AY. 2012-13)