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2010 (12) TMI 1169 - AT - Income TaxExtract: .......n record by the assessee for purchase of computer, in our opinion, the lower authorities were fully justified in disallowing the depreciation in respect of computers claimed to have been purchased during the year under consideration. 12. In result, the appeals of the assessee is partly allowed. Order pronounced in Open Court on 16th December, 2010.
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