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1960 (4) TMI 77 - HC - Income TaxExtract: .......8377; 1,200 as initial depreciation for the assessment year 1952-53, and the view taken by the Appellate Assistant Commissioner is correct. We accordingly allow the application and answer the question of law referred to the High Court in favour of the Income-tax Department and against the assessee. The assessee must pay the costs of this reference.
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