Assessee-company took various infrastructure assets on finance lease. These assets were required for purpose of business of assessee. In relevant agreements, it was provided that after termination of agreement, assessee would buy said infrastructure. Assessee-company claimed deduction of principal amount of lease rent paid contending that same was revenue expenditure. The  AO disallowed the lease rent on the ground that the though the interest on such finance lease could be allowed as revenue expenditure, payment of principal amount was in nature of capital expenditure in respect of the value of leased assets and could not be allowed as revenue expenditure. CIT (A) confirmed the disallowances. On  appeal the Tribunal held that since similar expenditure was allowed in earlier years, following rule of consistency, assessee had rightly claimed deduction of lease rent as revenue expenditure. (AY. 2009-10)