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of <h1>Cinema Building Qualifies as 'Plant' for Depreciation at 10%: HC Decision</h1> The HC of Allahabad ruled in favor of the assessee, holding that a cinema building qualifies as 'plant' for depreciation purposes at 10%, following ... Depreciation, Plant The High Court of Allahabad ruled in favor of the assessee, stating that a cinema building constitutes 'plant' and is entitled to depreciation at 10%. The decision was based on a previous court ruling.
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