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1991 (11) TMI 89 - ITAT AHMEDABAD-BExtract: .......ld no longer be applicable in the case of the assessee. 7.2 In our view the CIT(Appeals) has rightly observed that after granting depreciation, initial depreciation and investment allowance no interest would remain chargeable under sections 139(8) and 215. The ITO may, therefore, grant consequential relief. 8. In the result, the appeal is dismissed
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