JUDGMENT Order 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 appellant, was given to APSEB itself on lease. All authorities below have found, as fact, that there was no such purchase of machinery and transaction in question is sham. On that basis, it was concluded that since machinery was not purchased by appellant, it never became owner of machinery and, therefore, could not claim any depreciation thereof. These are pure findings of facts recorded by authorities below. No question of law arises. appeal is, accordingly, dismissed. *** Avasarala Technologies Ltd. v. Joint Commissioner of Income-tax