Assessee is  a company engaged in business of sale of high end branded readymade garments in reasonably decorated showrooms which were obtained on lease basis for 3-5 years. Assessee improved said leased premises by interior decoration like false-ceiling, racks, electrical light fittings, painting, partitions and change of flooring, etc. and since expected life of said items were from 1 to 5 years, assessee wrote off total expenditure at 20 per cent ascertaining life of expenditure incurred between 3 to 5 years. Assessing Officer disallowed depreciation and completed assessment under scrutiny determining income of assessee which was confirmed by Commissioner (Appeals). On appeal the Tribunal held that  since there was no dispute regarding method of write-off and claiming by way of depreciation claim of depreciation is justified. (AY. 2014-15)