No rectification to reduce depreciation on vapour absorption machine at 25% if it was eligible to 10

IT : Proceedings under section 154 by merely stating that Vapour Absorption machine was a part of Centralized Air Conditioner and liable for depreciation at 25 per cent was not justified as same was counter to Para III, 3(iii)D(b) of Appendix-I to Income-tax Rules, 1962