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1978 (6) TMI 26 - HC - Income TaxExtract: .......within the meaning of s. 43 of the I.T. Act, 1961, and for the purposes of claiming depreciation and development rebate it has to be treated as part of the actual cost of plant and machinery. In view of our answers to questions Nos. 2 and 3 above, questions Nos. 4 to 7 do not arise for determination. The revenue shall pay the costs of the assessee.
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