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2005 (4) TMI 515 - ITAT MUMBAI
Extract:
.......we do so. Accordingly, we hold that it is not open to the Assessing Officer to thrust depreciation allowance while computing deduction under section 80-IA of the Income-tax Act, 1961, in a case where the assessee has not claimed the depreciation in the books of account. The assessee gets relief accordingly. 11. In the result, the appeal is allowed.