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2006 (9) TMI 345 - AT - Income TaxExtract: .......ct is not retrospective in nature. In this view of the matter, we hold that in the facts of the case depreciation cannot be thrust upon the assessee while computing the total income of the assessee for the relevant assessment year and accordingly, the ground of appeal of the assessee is allowed. In the result, the appeal of the assessee is allowed.
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