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1996 (1) TMI 83 - HC - Income TaxExtract: .......l be treated as earth-moving machinery and it would fall in the category of clause III(D)(8) of Appendix-I and would be entitled to depreciation at the rate of 30 per cent., appears to be correct and no legal question is involved. Therefore, we are not inclined to call for a reference from the Tribunal. Hence, the reference application is rejected.
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