The assessee company is engaged in the business of rural marketing, promotions, road shows, display advertising etc. and not in the business of hiring of vehicles. The assessee carries out its business activities for promotions of brands through its vans duly fitted with display devices.  It claimed higher rate of depreciation @ 30 %. AO has allowed only 15% depreciation. On appeal Tribunal held that it is germane to mention here that the assessee is not carrying on business of transportation. By delving into the records of usage by the assessee it is perceived that these vans were used by the assessee wholly and exclusively for its own business. (AY. 2013-14)