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Depreciation on the new Turbine Generator (TG) set - extent of user is not the basis of allowing depreciation under Section 32 of the Act - Tribunal rightly allowed claim at full rate i.e. 80% by relying on the internal minutes of the meeting between the assessee and the erectors - HC

Income Tax - Depreciation on the new Turbine Generator (TG) set - extent of user is not the basis of allowing depreciati .....

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