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2013 (7) TMI 1022 - AT - Income TaxExtract: .......Thus, the disallowance confirmed by the learned Commissioner (Appeals) after reducing the cost of depreciation is quite reasonable. Accordingly, the disallowance sustained by the learned Commissioner (Appeals) is hereby confirmed. 9. In the result, assessee’s appeal is treated as dismissed. Order pronounced in the open Court on 10th July 2013
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