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1986 (11) TMI 69 - ITAT AHMEDABAD-AExtract: .......B of Part I of Appendix I of the Income-tax Rules, 1962, is mainly road-making plant and machinery. It occurs in the list of items entitled to 15 per cent depreciation. Therefore, the assessee s case is covered by this item and is entitled to only 15 per cent depreciation. 5. The Commissioner (Appeals) s order is confirmed. The appeal is dismissed.
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