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1993 (4) TMI 127 - AT - Income TaxExtract: .......nt a conclusion that they are plant or machinery so as to be eligible for depreciation at 100 per cent thereon. Therefore, we do not agree with the reasons and conclusion of the CIT (A) on this issue and therefore its decision on this point is reversed and that of the Assessing Officer is restored. 13. In the result, the appeals are partly allowed.
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