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2013 (9) TMI 1173 - AT - Income TaxExtract: ....... 1266/2010 wherein it has been held that computer peripherals are eligible for depreciation 60 therefore, ground no.2 is allowed. Ground no.3 with respect to interest u/s 234B is consequential and does not require any adjudication. In view of the above, the appeal filed by assessee is partly allowed. Order pronounced in Open Court on 27th /09/ 2013
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