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2007 (10) TMI 262 - HC - Income TaxTribunal hold that the appellant is entitled to depreciation @ 50 percent u/s 32- machinery was required to be put to use for a period of 180 days in order to get the full depreciation - held that if the date of first user of the machinery, i.e. September 28, 1992, was taken into consideration for the purpose of this case, till March 31, 1993, the block of assets was used for more than 180 days – assessee is entitled to full depreciation – order of Tribunal is set aside
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