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2010 (2) TMI 805 - AT - Income TaxAllowance of depreciation which was withdrawn claim in the revised return of income. - Held that: - if the assessee chooses not to furnish particulars, it is not mandatory for ITO to impose the benefit. If the assessee withdrew claim of depreciation in revised return, ITO cannot allow depreciation adverting to particulars furnished in original return prior 01.04.2002. decided in favour of Assessee.
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