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2013 (12) TMI 1531 - AT - Income TaxExtract: .......d amount to the cost of the asset and allow deduction. In the result this ground of the assessee is dismissed. 11. Ground no.4 is dismissed as not pressed. Ground no.5 and 7 are general in nature. Ground no.6 is consequential. 12. In the result the appeal of the assessee is allowed in part. Order pronounced in the Open Court on 12th December, 2013.
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