2010 (8) TMI 73

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..... y 1. A. K. Sikri J.— The question is as to whether the assessee should have been allowed depreciation at 15 percent. on plants used in manufacturing of cement and packaging of cement, etc., or at 10 per cent. as done by the Assessing Officer. The Income-tax Appellate Tribunal allowed the depreciation at 15 per cent. as was done in the previous year as well. This is clear from the following : "He .....

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