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1993 (10) TMI 16 - HC - Income Tax
Extract:
....... section 43A of the Act, these amounts are to be added in the cost of acquisition of the asset for the purpose of depreciation for the assessment years concerned. We, therefore, answer question No. 2 in the negative, i.e., in favour of the assessee and against the Revenue. Under the facts and circumstances of the case, we make no order as to costs.