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1983 (3) TMI 93 - ITAT CALCUTTA-AExtract: .......parties and following with respect the order of the Tribunal cited above, with which we agree, we hold that the bridges in tea gardens are entitled to depreciation at the rate/rates provided in the IT Rules. The ITO is, therefore, directed to allow depreciation on bridges as provided in the IT Rules. 10. The appeal by the revenue is partly allowed.
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