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2018 (1) TMI 25 - AT - Income TaxAddition on account of disallowance of depreciation - it was alleged that the assessee had failed to satisfy the requisite condition contemplated under Sec. 32(1) of the Act as regards user of the machinery for the purpose of its business - Held that: - the assessee was entitled to depreciation on the diagnostic machines installed at the customers site - reliance placed in appellant own case M/s Lilac Medicare Pvt. Ltd. Versus ACIT- 8 (3) (OSD) , Mumbai [2016 (11) TMI 1504 - ITAT MUMBAI], where it was held that the installation of the diagnostic machines owned by the assessee and forming part of its Block of assets at the customers site, being a part of the business of the assessee, and rather as a matter of fact a modus operandi adopted by the assessee to boost its sales of reagents, therefore the latter being found to have duly satisfied the requisite conditions contemplated u/s 32(1) of the Act, is thus entitled to deprecation on the said diagnostic machines. Appeal allowed.
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