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2008 (6) TMI 314 - AT - Income TaxExtract: ....... course of proceedings submitted that depreciation allowable will be more as compared to the deduction under s. 35AB. However, we are not considering this point as we are holding that assessee is entitled to deduction under s. 35AB. In the result. the appeal filed by the Revenue is dismissed while the appeal filed by the assessee is partly allowed.
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