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of <h1>Court allows depreciation on roads and drains at building rates.</h1> The High Court of Karnataka ruled in favor of the assessee, allowing depreciation on roads and drains at the rates applicable to buildings based on a ... Depreciation The High Court of Karnataka ruled in favor of the assessee, allowing depreciation on roads and drains at the rates applicable to buildings. The decision was based on a previous court pronouncement. The reference was disposed of with no costs.
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