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2002 (5) TMI 215 - AT - Income TaxExtract: .......not entitled for the depreciation at the rate of 25 per cent. Therefore, by considering the totality of the facts and circumstances of the case, we set aside the order of the CIT(Appeals) and restore the order of the Assessing Officer who has rightly not treated the building as a plant. 13 This para is not reproduced here as it involve minor issue.
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