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    <title>Taxpayer Retains Boiler Ownership, Eligible for Depreciation Benefits on Leased Asset Used in Business Operations.</title>
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    <description>Depreciation on boiler leased back - ownership of the impugned asset was with the assessee and the same was used for the purpose of business of leasing carried on by the assessee; under these circumstances the assessee was entitled for the benefit of depreciation - AT</description>
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      <description>Depreciation on boiler leased back - ownership of the impugned asset was with the assessee and the same was used for the purpose of business of leasing carried on by the assessee; under these circumstances the assessee was entitled for the benefit of depreciation - AT</description>
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