Tribunal held that ,though assessee is free to provide depreciation at a rate higher than what is mentioned in Schedule XIV of Companies Act, 1956, however, in opting for this method assessee has to show that depreciation is calculated in accordance with clause (b) of section 205(2) of Act, 1956.  Unless an assessee can show that depreciation was provided, by spreading 95 per cent of original cost, on specified period, a claim in excess of what is set out in Schedule XIV of 1956 Act, cannot be allowed .Accordingly charge of depreciation at 80% was held to be not justified and restricting the depreciation at 5.28% as  per Schedule XIV of Companies Act, 1956 is held to be justified   .( AY.2012-13)