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2013 (6) TMI 780 - HC - Income TaxExtract: .......lowing the said judgment, the learned Tribunal came to the opinion that the depreciation has to be allowed separately. In view of the aforesaid finding of the learned Tribunal, we are of the opinion that this matter does not call for interference by this Court and the appeal is liable to be dismissed. Accordingly, the appeal is dismissed. No costs.
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