2005 (2) TMI 71

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..... ctric furnace comes under the category of 'machine tools' and is entitled to depreciation at 15 per cent.?" - the question is answered in the affirmative, i.e., in favour of the assessee and against the Revenue.
Judge(s) : N. K. SUD., SATISH KUMAR MITTAL. JUDGMENT The judgment of the court was delivered by N.K. Sud J.- At the instance of the Revenue, the Income-tax Appellate Tribunal, Amrit .....

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