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2003 (3) TMI 667 - AT - Income TaxExtract: .......nting depreciation at 40 per cent. in respect of vans used by the assessee for hiring of the transportation vans for explosives does not warrant any interference. Thus as per this order, the appeal of the Revenue is dismissed. Let the matter be placed before the regular Bench for passing the consequential order in accordance with the majority view.
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