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2010 (7) TMI 1056 - ITAT DELHIExtract: .......h the view taken by the Kolkata Bench in the case of Samiran Majumdar, cited supra, and held that depreciation 60 per cent was allowable on routers and switches. Respectfully following the decisions above, we uphold the order of the learned CIT(A) and decide the issue in favour of the assessee. 18. In the result, appeal of the Revenue is dismissed.
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