During year, assessee claimed repairs & maintenance expenses on account of construction of temporary weather shed in its rented premises as revenue expenditure. Assessing Officer  held that  expenditure was for construction of structure which had enduring benefit to assessee and, therefore, it was capital in nature.  Tribunal held that since temporary structures were entitled to depreciation at rate of 100 per cent, entire amount of expenditure on construction of temporary weather shed is  to be allowed as revenue in nature.  (AY. 2005-06 )