Higher dep. on life saving equipments allowable even if they weren’t listed in new Appendix-I to IT rules

IT: Where assessee, running a hospital, claimed higher rate of depreciation on certain equipments, in view of fact that said equipments were in nature of life saving equipments, assessee's claim was to be allowed even though equipments in question were not specifically listed in list of Life Saving Medical Equipments under new Appendix-I of Income-tax Rules, 1962

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