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2002 (5) TMI 230 - ITAT PUNEExtract: .......egard to the materials placed before us and the legal position obtaining after the judgment of the Supreme Court in the case of Karnataka Power Corp. the assessee s claim for depreciation on the poultry sheds on the footing that they constitute plant requires to be accepted. We do so. 18. In the result, the appeal of the assessee is partly allowed.
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