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2013 (2) TMI 727 - AT - Income TaxExtract: .......te Bench are of the view that the assessee is entitled to depreciation on the motor vehicle. We therefore direct the deletion of disallowance made by the A.O. Thus, this ground of the assessee is allowed. 16. In the result, the appeal of the assessee is partly allowed. Order pronounced in open court on the date mentioned hereinabove at caption page
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