Assessee has claimed depreciation on computer hardware and computer software

Where assessee claimed depreciation on computer hardware and computer software, in view of fact that parties from whom purchases were allegedly made, did not exist at addresses given by assessee and, moreover, payments were made by bearer cheques and, thus, it was not possible to identify parties even with help of banking channel, revenue authorities were justified in disallowing assessee's claim by holding that purchases in question were bogus - [2010] 8 TAXMANN.COM 284 (MUM. - ITAT)