If any capital expenditure is incurred on leased asset, it is capitalized under income tax act. Suppose an assessee incurred capital exp. on a building taken on lease, capitalized it and claimed depreciation. The lease expires in 5 years (2010-2015) and depreciation rate is 10%. What should be done after the lease period expires? Can assessee claim depreciation after 2015 also even if he is not using the asset? If not, What should be the correct treatment?