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2007 (7) TMI 668 - ITAT MUMBAIExtract: .......rate of depreciation is in dispute. Therefore, reliance placed by the Ld. Departmental Representative is misplaced and fatuous attempt to persuade us to take a different stand from the earlier year. 3. In the result, the appeal of the assessee is allowed. The AO is directed to grant depreciation 40 . Order pronounced in the Open Court on 26-7-2007.
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