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2012 (10) TMI 1108 - AT - Income TaxExtract: .......he treatment given to such transaction, we deem it fit and proper to direct the AO to allow depreciation at the applicable rates to the said capital expenditure. This ground of appeal is accordingly allowed for statistical purposes. 14. In the result, the appeal filed by the assessee is allowed. Order pronounced in the open court on 31st Oct, 2012.
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