Held that when the assessee had disclosed and explained all the relevant facts and details pertaining to the claim of higher depreciation on biometric devices, merely claiming a higher depreciation, which was otherwise supported by various judicial precedents would not lead to a conclusion that the assessee had furnished inaccurate particulars of income. No penalty is  imposable on the disallowance made by the Assessing Officer towards the claim of depreciation made by the assessee. The penalty is deleted. (AY.2012-13)