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1984 (9) TMI 33 - ALLAHABAD HIGH COURTExtract: .......t is part of the air-conditioning plant of the cold storage and the assessee will be entitled to special depreciation on its written down value. A similar view was taken by a Division Bench of the Delhi High Court in CIT v. Pure Ice Cream Co. 1981 129 ITR 394. In this view of the matter, this application is dismissed with costs assessed at Rs. 125.
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