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1995 (7) TMI 13 - ALLAHABAD HIGH COURTExtract: ....... in the circumstances of the case, the Tribunal was legally justified in holding that the cold storage building was a plant and was accordingly eligible for depreciation at the rate of 15 per cent. ? The Income-tax Appellate Tribunal is, therefore, directed to draw up a statement of the case and refer the above quoted question of law to this court.
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