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2012 (4) TMI 665 - AT - Income TaxExtract: .......f the computer. Therefore, the same are entitled to depreciation as a computer. Accordingly, we uphold the order of learned CIT(A) and ground No.3 of the Revenue’s appeal is rejected. 10. In the result, the appeal of the Revenue is deemed to be partly allowed for statistical purposes. Decision pronounced in the open Court on 13th April, 2012.
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