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2014 (7) TMI 1159 - ITAT COCHINAdditional depreciation @ 20% on plant and machinery - CIT(A) allowed the claim - Held that:- As held by the Hon’ble Delhi High Court in the case of CIT vs. Delhi Press Patra Prakashan Ltd. [2013 (6) TMI 70 - DELHI HIGH COURT] the assessee is squarely covered by the above decision and printing activity can be considered as manufacturing activity. Accordingly, the granting of additional depreciation by the CIT(A) is justified. - Decided in favour of assessee.
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