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2004 (9) TMI 308 - AT - Income TaxExtract: ....... go to reduce the value of the connected block of asset, thereby resulting in a marginal reduction in the amount of depreciation to be claimed by the assessee. Therefore, the disallowance made by the AO is in order. The said ground is, therefore, dismissed. 12. In the result, this appeal filed by the assessee is partly allowed. Ordered accordingly.
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