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1985 (5) TMI 69 - ITAT BANGALOREExtract: .......s are grown is a factory building and as such a business activity of producing something as opposed to ordinary trading of existing materials is carried on. Thus, the shed building has to be considered as a factory building. We, accordingly, allow the claim of the assessee for depreciation at 15 per cent on the shed building. The appeal is allowed.
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