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1991 (10) TMI 74 - ITAT BANGALOREExtract: .......the description given in Appendix I, Part I, Item III(ii) F(4). Therefore, depreciation at 100 per cent is allowable on this container and the connected valves and regulators. The Income-tax Officer shall ascertain the value of the cylinder mounted on the vehicles, valves and regulators and allow depreciation as held above. 9. The appeal is allowed
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