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Dy. CIT v. Asianet Satellite Communications Ltd. (2020) 79 ITR 695 (Cochin) (Trib)

S. 32 : Depreciation -Modem-Eligible for higher rate of depreciation at 60 Per Cent.

Tribunal held that ,  modem-Eligible for higher rate of  depreciation at  60 Per Cent.( AY.2007-08, 2010-11)