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1978 (1) TMI 15 - ALLAHABAD HIGH COURTExtract: .......lly allowed. In our opinion, the normal allowance referred to in Explanation 1 refers to the figure of normal depreciation had the machinery and plant worked for 180 days or more. In the result, both the questions are answered against the department and in favour of the assessee. The assessee will be entitled to costs which are assessed at Rs. 200.
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