Held that the AO allowed the depreciation for the first year and for the subsequent years, disallowed the depreciation on the ground of non-production of agreement with the bottler. The Hon’ble Tribunal held that it is a settled position in law that if in the initial year of claim the depreciation, is allowed, the claim cannot be disturbed in the subsequent years. On the said ground depreciation claim of the Assessee was allowed.(AY. 2004-05 to 2007-08)