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2014 (1) TMI 1691 - AT - Income TaxDisallowance of claim of depreciation on Government Securities shifted from AFS to HTM Securities and claim of Premium Amortization - Held that:- Issue decided in favour of assessee as relying on Dy.CIT Vs. Kallappanna Awade Ichalkaranji Janata Sahakari Bank Ltd.[2014 (1) TMI 754 - ITAT PUNE ] - Decided against Revenue.
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