Court held that the assessee had filed all relevant documents including copies of agreements entered into with the customers and the assessee had also referred to circulars issued by the Central Board of Direct Taxes clarifying the legal position to claim depreciation on assets under operating lease as well as finance lease. The Assessing Officer being satisfied with the explanation and after conducting a thorough enquiry had allowed the depreciation claimed on assets under lease transactions, but disputed the rate of depreciation claimed by the assessee. Revision was held to be not valid.  (AY.2008-09)