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2016 (11) TMI 1543 - ITAT MUMBAIDepreciation on ATMs - @ 60% or 15% - Held that:- As decided in assessee'e own case [2013 (1) TMI 861 - BOMBAY HIGH COURT] ATM cannot function without the help of computer and would be a part of the computer used in the banking industry - hence depreciation at 60% is allowed - Decided in favour of assessee.
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