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Depreciation on loose tools - jigs and fixtures - change in the accounting policy without any reason - The rate of deprecation could not be claimed as fixed by the assessee s expert. It could be claimed only at the prescribed rate i.e. at the general rate of 10 . - Tri

Income Tax - Depreciation on loose tools - jigs and fixtures - change in the accounting policy without any reason - The rate of deprecation could not be claimed as fixed by the assessee s expert. It c .....

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