Held that the Assessing Officer had found that on detailed verification of the registration certificates, the vehicle had been registered as city bus under the name of assessee’s proprietary concern, that the vehicles purchased were used as commercial vehicle, and that therefore, from the details and documents filed, the depreciation claimed at 30 per cent. on buses and motor car for plying in transport business was verifiable, the depreciation claimed by the assessee was justified (AY.2014-15)