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1998 (2) TMI 30 - MADRAS HIGH COURTExtract: .......disentitle the assessee from claiming depreciation if those vans and three wheelers are capable of being brought under any of the heads mentioned in the schedule. therefore, answer the question that has been referred to us in the affirmative, against the Revenue and in favour of the assessee. The assessee is entitled to costs in the sum of Rs. 500.
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