depreciation as revenue expense and in wrongly applying the provisions of Section 32(1) of the Income Tax Act, 1961 on “Purely Temporary Erections” used for less than 180 days? 3 v) Whether, the Learned Income Tax Appellate Tribunal “A” Bench, Kolkata erred in Law in upholding the addition of Rs.21,376/- made by the Assessing Officer u/s 36(1