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2002 (3) TMI 596 - ITAT CHANDIGARHExtract: ....... depreciation etc. No such provisions exist in regard to deduction under sections 35D and 43B. Therefore, the orders of the CIT(A) are in accordance with the provisions of the Act and do not warrant any interference. The same are upheld and respective grounds of appeals are dismissed. 6. In the result, both the appeals of the Revenue are dismissed.
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