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1994 (5) TMI 6 - CALCUTTA HIGH COURTExtract: .......epreciation allowance is to be calculated on the basis of what is admissible normally under section 32(1)(ii) and not what is actually allowed in a special case over a span of eighteen months. Both the questions, therefore, are answered in the negative and in favour of the Revenue. There will be no order as to costs. K. C. AGRAWAL C. J. -- I agree.
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