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2013 (2) TMI 877 - ITAT PUNE
Extract:
.......the facts are identical as reasoning given in the preceding years, we confirm the order of the Ld. CIT(A) directing the A.O. to allow the depreciation @ 60% on the computer peripherals and accessories. Accordingly, ground no.2 is dismissed. 18. In the result, all three appeals of the revenue are dismissed. Pronounced in the open Court on 18.02.2013