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2011 (2) TMI 1489 - AT - Income TaxExtract: .......ional funds equivalent to the amount of depreciation amount of about ₹ 1,97,000/- was also available with the assessee. Accordingly, we set aside the order of Ld CIT((A) and direct the AO to delete the impugned addition of ₹ 1,92,000/- discussed above. 9. In the result, the appeal of the assessee stands allowed. Pronounced on 17-02-2012
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