Court held that  the Tribunal was correct in deleting the disallowance of depreciation on temporary wooden structure at 100 per cent. in the form of wooden furniture, cabins and wiring which were temporary in nature on the ground that the issue was covered in favour of the assessee by the order of the Tribunal for the assessment year 2007-08. The Department had not raised any ground in the appeal with regard to the allowance of depreciation on temporary wooden structures against such decision. Therefore, applying the principle of consistency, for the assessment years 2013-14, 2014-15 and 2015-16, the assessee should have been allowed depreciation on the temporary wooden structures. (AY.2013-14 to 2015-16)