Depreciation for Transformers

depriciation is charged @ 15% no enhance dep is allowed u/s 32

depreciation on transfermer should be 80% kindly check

Yup... but no were it is said that it is 15% either 80%. But only data available is that if transformer is given to govt it can be treated as revenue.. in other cases...???

Pl clarify me...

THE FUNCTION OF TRANSFERMER SAME LIKE AUTOMATIC VOLTAGE CONTROLLER THE DEPRECIATION RATE IS 80%