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1989 (8) TMI 113 - AT - Income TaxExtract: .......that the assessee is entitled to extra shift depreciation allowance in respect of plant and machinery leased by it, this question will have to be examined in respect of each item of plant and machinery. ITA Nos. 1327, 1328 and 4193(Del)/87 12. No other point arises in these appeals and in view of the discussion above, the same are hereby dismissed.
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