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2010 (6) TMI 845 - AT - Income TaxExtract: .......cluding depreciation thereon, in the light of provisions of sec. 38(2) of the Act, is reasonable. Therefore, ground no. 2 is rejected. 11. No additional ground having been raised in terms of the residuary ground no.3, accordingly, this ground is dismissed. 12. In the result, appeal is partly allowed. Order pronounced in the court today on 30-6-2010
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