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1982 (12) TMI 5 - HC - Income TaxExtract: .......old that the drawings and designs so acquired by the assessee constitute plant within the meaning of s. 32 of the Act and are entitled to depreciation accordingly. We, therefore, answer the question referred to us, in the affirmative, i.e., in favour of the assessee and against the Department. The referred case is disposed of accordingly. No costs.
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