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1993 (7) TMI 56 - HC - Income TaxExtract: ....... which were acquired and that the written down value of the furnaces was to be calculated on the basis of the actual cost of these furnaces less depreciation. The question referred to us is, therefore, answered in the affirmative, that is, against the Revenue and in favour of the assessee. Reference is disposed of accordingly. No order as to costs.
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