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2004 (8) TMI 643 - ITAT MUMBAIExtract: .......e assessee for depreciation as claimed by him at Rs. 73,25,451 in assessment year 1992-93 and depreciation claimed by the assessee for assessment year 1994-95 at Rs. 41,39,337, which has been disallowed by the Assessing Officer by following assessment order for assessment year 1992-93. 9. In the result, both the appeals of the assessee are allowed.
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