Depreciation query

Disha Bhawnani (CA, CS) (350 Points)

31 July 2015  
there's a sentence in my T N Manoharan dt book which says , Students may note that if the assessee follows the method of recognising only interest and not the entire lease rent, then the assessee cannot claim depreciation in respect of the assets leased out. in such cases, only the lessee can avail the benefit of depreciation. please help me understand the concept of depreciation in case of lease.