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    <title>Mining Operations Qualify for Additional Depreciation on Machinery u/s 32(1)(iia) of Income Tax Act.</title>
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    <description>Additional depreciation on Plant &amp; Machinery - mining activity - the appellant is engaged in the business of mining which amounts to manufacturing and hence entitled for additional depreciation u/s 32(1) (iia) of the I.T.Act.</description>
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      <description>Additional depreciation on Plant &amp; Machinery - mining activity - the appellant is engaged in the business of mining which amounts to manufacturing and hence entitled for additional depreciation u/s 32(1) (iia) of the I.T.Act.</description>
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