- (1.) The appellant-assessee herein claimed depreciation on certain machinery allegedly purchased from Andhra Pradesh State Electricity Board (hereinafter referred to as "the APSEB" for short), vide sale deed dated September 29, 1995, which, as per the appellant, was given to the APSEB itself on lease. All the authorities below have found, as a fact, that there was no such purchase of machinery and the transaction in question is sham. On that basis, it was concluded that since the machinery was not purchased by the appellant, it never became the owner of the machinery and, therefore, could not claim any depreciation thereof. These are pure findings of facts recorded by the authorities below. No question of law arises. The appeal is, accordingly, dismissed.;