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2005 (2) TMI 71 - HC - Income TaxDepreciation on electric furnace - "Whether Tribunal is right in law in upholding the Commissioner of Income-tax (Appeals) finding that electric furnace comes under the category of 'machine tools' and is entitled to depreciation at 15 per cent.?" - the question is answered in the affirmative, i.e., in favour of the assessee and against the Revenue.
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