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AYYAPPAN TEXTILES LTD. versus COMMISSIONER OF INCOME-TAX


Depreciation law Depreciation rate Applicable law that applies to the beginning of the assessment year and not later than that date Income Tax (Fourth Amendment) Rules, 1983 do not apply in the year 1983 84 Indian Income Tax Act, 1961 , Section 32 Indian Income Tax (Fourth Amendment) Rules, 1983

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