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1990 (11) TMI 63 - RAJASTHAN HIGH COURTExtract: .......favour of the Revenue and against the assessee, by holding that the assessee is entitled to depreciation at 30 and not at 40 , as the case of the assessee is covered by Entry No. 111(ii)D(9) and not by Entry No. III(ii)E(1A). No order as to costs. Let the answer be returned to the Tribunal in accordance with section 260 (1) of the Income - tax Act.
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