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1980 (7) TMI 87 - HC - Income TaxExtract: .......ve earlier set out in this judgment, we are satisfied that the Tribunal has come to a correct conclusion in applying the higher rate of depreciation to the canteen building. The question of law referred to us is accordingly answered in the affirmative and in favour of the assessee. The assessee will be entitled to its costs. Counsel s fee, Rs. 506.
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