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1968 (8) TMI 39 - KERALA HIGH COURTKerala Agricultural Income Tax Act, 1950 - assessee showed income by way of rent of building occupied by some of his employees and claimed depreciation and repairs thereon - plantations of assessee had not reached the stage of production - assessee had several houses and showed income only on letting out a few of such houses - Whether depreciation and repairs for all houses is allowable - Held, yes
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