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2006 (3) TMI 657 - CESTAT, MUMBAIExtract: .......ded to the Commissioner with directions to find out the factual position, as to whether the depreciation was granted by the income-tax authorities or not. As such, we are of the view that the appellant has been able to make out a prima facie case in its favour so as to allow stay petition unconditionally. We order accordingly. (Pronounced in Court)
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