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1965 (3) TMI 94 - HC - Income TaxExtract: .......s which go to make up the plant, machinery or boilers. 5. It follows therefore the Tribunal was right in allowing 10 depreciation and restoring the order of the Income Tax Officer on that matter. The reference is answered in favour of the assessee and against the department. Counsels fee ₹ 250. 6. Reference answered in favour of the assessee.
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