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2019 (12) TMI 1294 - ITAT SURATDepreciation on electric installation - @10% OR 15% - Whether electrical installation is an integral part of the plant and machinery - HELD THAT:- As relying on assessee's own case [2018 (5) TMI 1988 - ITAT SURAT] assessee is eligible for depreciation @15% instead of 10% allowed by the ld.Assessing Officer(AO), accordingly the AO is directed to allow deduction of depreciation as mentioned above - Decided in favour of assessee.
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