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2009 (2) TMI 84 - HC - Income TaxDepreciation disallowed on ground that entire factory building and all the items included in the block of plant & machinery were not actually put to use – by amended provisions individual items included in the block are not to be considered separately – Once the factory building or block of assets are put to use for business, it is not possible to restrict the depreciation by stating that only a portion thereof has been put to use – Tribunal is right in granting depreciation
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