Additional Depreciation Approved for Machinery at Collection Centers in Diagnostic Labs, Integral to Report-Making Process.

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....Additional depreciation on the machinery installed at various collection centers - business of pathological testing diagnostic laboratories - the collection centers are also integral part of the whole process of the business of diagnostic and report making central facilities and therefore there is no reason that additional depreciation on those facilities should not be allowed to the assessee when revenue has already accepted the claim that assessee is entitled to additional depreciation on the assets installed by it. - AT....