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1995 (12) TMI 26 - HC - Income TaxExtract: .......reciation allowance under item III, sub-item (iii) of Part I of Appendix I. Following the decision of the Calcutta High Court, the above question is answered in the negative, i.e., in favour of the Revenue and against the assessee. The record of the case be sent down to the Appellate Tribunal to enable it to pass an order conformably to this order.
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