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1985 (1) TMI 116 - AT - Income TaxExtract: .......ied on the order of the Commissioner (Appeals). We are in agreement with the Commissioner (Appeals) that unless used, the machinery or plant does not qualify for depreciation under section 32(1)(ii). This ground is, therefore, rejected. 20. This para is not reproduced here as it involves minor issue. 21. In the result, the appeal is partly allowed.
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