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1980 (3) TMI 39 - HC - Income TaxExtract: ....... on the business. They constitute plant for the purpose of allowing depreciation under s. 32 of the Act. Following the decision of the Gujarat High court and the decisions of the other High Courts, we answer this question in the affirmative and against the revenue. The assessee will be entitled to the costs of this reference. Counsel s fee Rs. 500.
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