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2010 (8) TMI 952 - HC - Income TaxExtract: .......The question was answered in the affirmative. 7. Be that as it may, since we have two decisions of Madras High Court and Rajasthan High Court relating to claim of depreciation under Section 32 in respect of plates and scaffolding itself, following the aforesaid two decisions we answer the reference in favour of the assessee and against the revenue.
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