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1993 (11) TMI 52 - HC - Income TaxExtract: .......epartmental representative and, accordingly, the Tribunal directed the Income-tax Officer to allow depreciation in accordance with law. In the aforesaid premises, the Tribunal was justified in disallowing the claim. The answer to the question is in the affirmative, against the assessee and in favour of the Revenue. No costs. R. K. PATRA J.-I agree.
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