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1991 (3) TMI 184 - ITAT AHMEDABAD-CExtract: .......be entitled to depreciation at the rate of 30 per cent. The claim before us, however, is not for that figure but is being restricted to 15 per cent. On the facts and circumstances of the case, we accept the same confirming thereby the order passed by the IAC(A) and setting aside the order passed by the CIT(A) under s. 263. 6. The appeal is allowed.
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