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2013 (5) TMI 975 - ITAT DELHIExtract: ....... the unabsorbed depreciation of earlier years, even if no valid return for the intervening period has been filed by the assessee. Hence, we set aside the orders of the authorities below and decide the issue in favour of the assessee. 14. In the result, the Appeal filed by the assessee stands allowed. Order pronounced in the Open Court on 10/5/2013.
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