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2000 (4) TMI 151 - ITAT DELHI-BExtract: .......a large quantity. Applying the functional test, we are of the considered opinion that the tubewell is to be included under the head Plant and Machinery and the assessee was justified in claiming depreciation 33.33 . Under these circumstances, we uphold the order of Commissioner (Appeals) on this issue. 8. In the result, the appeal stands dismissed.
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