COMMISSIONER OF INCOME-TAX versus SHIVA SHANKER BORE WELLS
Detail of land run machinery in item number III D (4) of Income Tax Rules, 1962, 30% depreciation rate for land moving machinery Indian Income Tax Act, 1961 , Section 32, Income Tax Rules, 1962, Annex I, Part I, Item No. III D (4) [CIT v. Tamil Nadu Agro Industries Corporation (1991) 192 ITR 108 (insane) from disapproval]
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