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2010 (10) TMI 1090 - AT - Income TaxExtract: .......f the Income Tax Act, 1961. We, therefore, do not find any infirmity in the order of Learned Commissioner of Income Tax (Appeals) directing the Assessing Officer to allow additional depreciation under section 32(1)(iia) of the Act. 7. In the result, the appeal filed by the Department is dismissed. The Order was pronounced in the Court on 29.10.2010
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