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1982 (3) TMI 147 - AT - Income TaxExtract: .......e facts, it cannot be said that the machinery was not installed for the purposes of business of manufacture. For the reasons, I hold that the assessee is entitled to initial depreciation as it carried on the business of manufacture during the year under appeal, though on a small scale and for a small period. 3. In the result, the appeal is allowed.
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