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    <title>Machinery Depreciation Cost Stands Unchanged: No Supplier Contribution at Purchase Time, Says Court.</title>
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    <description>Depreciation - determination of cost - At the time of purchase of machineries there was no whisper about the meeting of the cost directly or indirectly by the machine supplier. Therefore, in our considered view the question of reducing the actual cost of machinery does not arise. - AT</description>
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