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2000 (2) TMI 22 - HC - Income TaxExtract: ....... on the facts and circumstances of the case, the Tribunal was justified in law in allowing the claim of the assessee-firm for deduction on account of depredation in respect of vehicles which were registered in the name of one or more partners of the firm and used by the firm for its business? There shall be no order as to costs of this application.
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