Assessee entered into lease agreement with owners of various office spaces for setting up of cell site towers . assessee,   was  obliged to restore site to its original condition at expiry of lease period . Assessee estimated a sum to be incurred on restoration of sites and capitalized same to cost of cell site towers at very threshold of entering into lease agreements and  claimed depreciation on such estimated restoration cost Tribunal held that  depreciation is not allowable on  notionally estimated the cost  and capitalised for restoration of office spaces for setting up of cell site towers  .(AY.2009 -10)