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1983 (3) TMI 118 - AT - Income TaxExtract: .......nds of the assessee is attributable to full extent of ownership in that proportionate part of the asset which yielded income though such extent was only a half share with reference to the total asset. We, therefore, hold that the assessee is entitled to grant of depreciation on the facts of the present case. 7. In the result, the appeal is allowed.
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