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Deprication

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What is Rate of Deprication in JCB ? Whether it is 30% or 15% ? Me had taken 30% Depreciation in JCB and ITO had question me that why you have taken 30% deprication it should be 15% and he had given a case law for the same - "MAGTRON EARTH MOVERS V/S ITO 2011.. ??? 

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The rate of Depreciation of JCB is 15% as per the case and it is correct. :)


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