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2001 (6) TMI 172 - ITAT DELHI-B
Extract:
.......he assessee. Therefore, in view of these facts and circumstances we hold that the claim of amortization at 1/6th is allowable under section 35AB of the Income-tax Act. Accordingly we direct the Assessing Officer to allow the claim of the assessee. 6. In the result, the appeal of the department is dismissed and the appeal of the assessee is allowed.