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1983 (8) TMI 84 - AT - Income TaxExtract: .......e face of this technical evidence emanating from the sources of the Government of India itself, we are in agreement with the view of the Commissioner (Appeals) that depreciation at the higher rate of 15 per cent is admissible. We confirm his action and reject the contention of the revenue. 6. In the result, the appeal of the revenue gets dismissed.
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