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1996 (7) TMI 75 - HC - Income TaxExtract: ....... the Tribunal was not justified in holding that extra-shift allowance equal to normal depreciation should be allowed for the full year in respect of the assets which were used during the year for more than 30 days but less than 180 days. Consequently, the reference is answered in favour of the Revenue and against the assessee. No order as to costs.
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