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2006 (8) TMI 662 - HC - Income TaxExtract: .......en there is no dispute to the fact that income is earned by giving the trailers and loaders on hire, the assessee is entitled for depreciation at the rate of 40%. Considering this admitted fact, we see no reason to interfere. Nothing has been shown that the finding is perverse. No substantial question of law does arise. The appeal stands dismissed.
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