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1991 (2) TMI 165 - ITAT AHMEDABAD-AExtract: ....... at Cl. E(1A) of Part III of Appendix I to the Rules was not admissible on them, and depreciation at the rate of 30 per cent as per entry at Cl. D(9) of Part III of the said Appendix had rightly been allowed on them by the ITO. Consequently the orders under appeal are not sustainable. 16. The order under appeals is set aside and the appeals allowed
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