1987 (1) TMI 184

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..... AM. JUDGMENT: In this appeal by the Department, the main issue is regarding the subsidy granted by the State Govt. is to be deducted from the cost of the generator for purposes of depreciatio .....

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..... vested by the assessee, and this by itself does not mean that it is a contribution by the Govt. or any authority, as the cost of investments is used as a measure for arriving at the quantum of subsidy .....

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