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2023 (7) TMI 989 - AT - Income TaxHigher rate of depreciation on dumpers - @30% or @15% - HELD THAT:- As relying on HC own case [2018 (5) TMI 1172 - GUJARAT HIGH COURT] we have no hesitation in allowing the benefit of higher rate of depreciation @ 30% on Dumper, Tipper etc. to the assessee Thus the grounds raised by the Revenue is devoid of merits.
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