HC following rule of consistency allows depreciation to HSBC on fee paid to SEBI for registration of

IT : Where Tribunal emphasising rule of consistency, allowed assessee's claim for depreciation on fee paid to SEBI for registration of mutual fund, reliance placed by revenue on subsequent judgment of High Court for contending that depreciation was wrongly allowed, could not carry its case any further and, thus, impugned order of Tribunal was to be confirmed