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Full Depreciation Allowed on Temporary Structures in Leased Premises: Vinyl Flooring, Partitions, Wiring, and Cabling Qualify.

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Full Text of the Document

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....Assessee is entitled for 100% depreciation in respect of vinyl flooring, false ceiling, glass and wooden partitioning, electrical wiring, Net work cabling etc., in the leased premises as they are Temporary structures.....

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