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1997 (7) TMI 653 - AT - Income TaxExtract: .......ank after being satisfied that it was put to use during the accounting year. If it is found that the tanker is of the similar type in which we have allowed 100 per cent depreciation similar rate of depreciation will be allowed for this tanker also. Accordingly, this ground of appeal is dismissed. 4. In the result, Revenue's appeal is dismissed.
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