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1992 (3) TMI 99 - AT - Income TaxExtract: .......full depreciation rate. 7. Respectfully following the above decisions of the Tribunal which in turn accepted the principle laid down by the Supreme Court in Malabar Fisheries Co. s case we hold that the assessee is entitled to claim the depreciation allowance under section 32 for the full year. 8. In the result we allow the appeal, by the assessee.
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