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    <title>Depreciation u/s 32 in respect of plant and machinery.</title>
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    <description>Depreciation for plant and machinery used in manufacturing safety razor blades must be allowed according to equipment category; for years up to 1969-70 category rates apply (machine tools, electrical machinery, general machinery) rather than a uniform rate, and for 1970-71 onward the revised Table under the Sixth Amendment Rules, 1969 prescribes special rates for specified items and a general rate for machinery without a special rate.</description>
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    <pubDate>Fri, 12 May 1972 00:00:00 +0530</pubDate>
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      <description>Depreciation for plant and machinery used in manufacturing safety razor blades must be allowed according to equipment category; for years up to 1969-70 category rates apply (machine tools, electrical machinery, general machinery) rather than a uniform rate, and for 1970-71 onward the revised Table under the Sixth Amendment Rules, 1969 prescribes special rates for specified items and a general rate for machinery without a special rate.</description>
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      <pubDate>Fri, 12 May 1972 00:00:00 +0530</pubDate>
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