Tribunal held, that the assessee had capitalised the assets. On the one hand, the Assessing Officer accepted the lease rentals received by the assessee to be business income and on the other hand disallowed depreciation. The assessee was eligible for depreciation on the leased assets, but the depreciation had to be computed in accordance with the law having regard to the schedule of assets. This issue was remitted to the Assessing Officer for proper verification of all details filed by the assessee and to consider the claim in accordance with the ratio laid down by the Supreme Court. (AY. 2013-14)