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1991 (8) TMI 33 - KERALA HIGH COURTExtract: .......old that the assessee is entitled to depreciation on the actual cost of acquisition of the motor car. We answer the question in favour of the assessee and against the Revenue. A copy of this judgment under the seal of this court and the signature of the Registrar shall be forwarded to the Commissioner of Agricultural Income-tax, Kerala, Trivandrum.
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