Court Upholds 100% Depreciation for Vapour Absorption System; Cannot Be Reduced to 25% as Air Conditioner Component.

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....When there is a specific provision in the Income Tax Rules allowing depreciation at 100% to Vapour Absorption System, the same cannot be denied merely stating that Vapour Absorption Heat Pump is a part of the Centralized Air Conditioner and liable for depreciation at 25% - HC....