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2000 (5) TMI 1077 - AT - Income TaxExtract: ....... not considered in that case. 29. Taking totality of facts and circumstances of the case into account, we hold that the reduction sought by the assessee under Explanation (1) to section 115J in respect of depreciation as well as obsolescence allowance has rightly been rejected. 30. In the result, the appeal of the assessee is accordingly dismissed.
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