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2013 (4) TMI 814 - AT - Income TaxExtract: .......n was brought to our knowledge. Respectfully following the decisions of the Tribunal as well as that of the Hon’ble High Court, we set aside the order of CIT(A) and direct the Assessing Officer to allow depreciation for UPS 60 . 6. In the result, the appeal filed by the Assessee is allowed. 7. Order pronounced in the open court on 26.04.2013.
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