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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        Depreciation on roads in the category of plant and machinery - whether roads developed and maintained by the assessee by agreement with the Government on the State/National Highway is eligible for depreciation as “building”? - the assessee is entitled for depreciation at the rate of 10% - HC

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