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1984 (3) TMI 114 - ITAT BOMBAY-DExtract: .......ng considered as plant. The rest of the expenditure is in respect of a plant and the assessee is entitled to investment allowance thereon. As a consequence, in respect of expenditure to be treated as part of the plant, the assessee would be entitled to depreciation thereon at the rate of 10 per cent. 15. In the result, the appeal is partly allowed.
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