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1994 (3) TMI 78 - HC - Income TaxExtract: .......d that all concerns belonging to one assessee can be treated as one concern for the purpose of extra-shift depreciation allowance. That judgment, in our opinion, has no application to the facts of the present case. We, therefore, answer question No. 3 in the affirmative, i.e., in favour of the Revenue and against the assessee. No order as to costs.
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