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2012 (11) TMI 1326 - AT - Income TaxExtract: .......held in similar cases that the assessee is entitled for depreciation at the rate of 10%. This ground of the Revenue, therefore, fails. 5. In result, the appeal filed by the assessee as well as the appeal filed by the Revenue are dismissed. Orders pronounced in the open court at the time of hearing on Thursday, the 22nd of November, 2012 at Chennai.
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