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2007 (7) TMI 348 - AT - Income TaxExtract: .......e restore the matter back to the file of the AO for arriving at WDV of block of assets keeping in view the provisions of s. 43(6)(c) of the Act and recompute the claim of depreciation as per amended provisions of s. 32(1) of the Act, as discussed hereinabove. 10. In the result, the appeal of the assessee is allowed in part for statistical purposes.
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