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2005 (8) TMI 569 - AT - Income TaxExtract: ....... claimed by the assessee also. 16. In view of the discussion in the foregoing paragraphs, while the assessee rsquo s appeals in ITA Nos. 1754 and 1755 (Del.)/2001 are dismissed, the revenue rsquo s appeal in ITA No. 1948 (Del.)/2001 is allowed and the disallowance of depreciation as made by the Assessing Officer in the assessment order is restored.
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