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1998 (6) TMI 86 - MADRAS HIGH COURT
Extract:
.......ble for 15 per cent. depreciation. Accordingly, we answer the eighth question in the affirmative and against the Revenue. In the result, we answer questions Nos. 1 to 5 in the negative and in favour of the Revenue and questions Nos. 6 to 8 in the affirmative and against the Revenue. In view of the divided success there will be no order as to costs.