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2001 (2) TMI 58 - HC - Income TaxExtract: .......aid Rules, can, if at all, be allowed only in 1984-85 and subsequent years. The ratio of the abovesaid judgment is applicable to the case on hand and as such the assessee is not entitled to the depreciation as claimed and, therefore, the second question referred to us is answered in the affirmative in favour of the Revenue and against the assessee.
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