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2010 (12) TMI 1176 - AT - Income TaxExtract: .......e circumstances, we do not find any infirmity in the order of the authorities below in rejecting the claim of the assessee with regard to the depreciation. Hence, we uphold the order of the Ld. Commissioner of Income Tax (Appeals). 8. In the result, the appeal filed by the assessee stands dismissed. Order pronounced in the open court on 23/12/2010.
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