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1979 (11) TMI 136 - ITAT MADRASExtract: .......rely of wood so as to qualify to be purely temporary structure. We, therefore, agree with the AAC that the assessee is entitled to depreciation at the rate of 100 per cent in respect of the cost of the above partition work, the cost of which is mentioned in the assessment order as Rs. 34,259. 9. In the result, the appeal fails and stands dismissed.
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