Depreciation Allowed on Plant Machinery Installed Offsite for Business Use, AO's Objection Overruled.

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....Depreciation on plant machinery installed at customer's site free of cost - AO’s objection was that since the equipments in question had not been installed at the assessee’s factory premises, it cannot be said that the equipments were used for the purpose of assessee’s business - Views of the AO cannot sustain - AT....