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2001 (3) TMI 1043 - AT - Income TaxExtract: ....... above, we have no hesitation to hold that the Assessing Officer was fully justified in allowing the depreciation before computing the income for the purpose of deduction under sections 80HHC and 80-I. We, therefore, find no merit in the assessee’s appeal. The same is dismissed. 13. In the result, the assessee’s appeal stands dismissed.
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