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2005 (7) TMI 97 - HC - Income TaxHigh efficiency boiler – AO held that the assessee had used bagasse as fuel instead of coal and the boiler did not have an efficiency of 75 per cent. with economizer and with coal as fuel and, therefore, the assessee was not entitled to 100 % depreciation – assessee’s own claim that boiler efficiency was ranging from 72.5 to 77.5 %, gives possibility of efficiency less than 75 % - in view of entry given in Appendix I to ITR, assessee is not entitled to depreciation @ of 100 %
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