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    <title>Additional Depreciation u/s 32(1)(iia) of the Income Tax Act, 1961</title>
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    <description>Printing and printing and publishing constitute manufacture or production of an article or thing and therefore qualify for additional depreciation under clause (iia) of sub section (1) of section 32; the Board accepts the relevant High Court precedents and directs that departmental appeals on this ground should not be filed and existing appeals may be withdrawn or not pressed.</description>
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      <description>Printing and printing and publishing constitute manufacture or production of an article or thing and therefore qualify for additional depreciation under clause (iia) of sub section (1) of section 32; the Board accepts the relevant High Court precedents and directs that departmental appeals on this ground should not be filed and existing appeals may be withdrawn or not pressed.</description>
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