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1994 (12) TMI 43 - HC - Wealth-taxExtract: .......een the depreciation that could have been claimed and the depreciation actually claimed from the value of the assets shown in the balance-sheet of the assessee-company. In the result, the question referred to us is answered in the negative and in favour of the Revenue. In the facts and circumstances of the case, there shall be no order as to costs.
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