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2002 (1) TMI 54 - HC - Income TaxExtract: .......the purpose of section 37 of the Act. Even if it be treated as a capital expenditure, in view of the admitted position that it was a temporary structure, the assessee was entitled to claim 100 per cent. depreciation. In view of the above, the question is answered in the affirmative, i.e., against the Revenue and in favour of the assessee. No costs.
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