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1989 (1) TMI 40 - HC - Income TaxExtract: ........ No. 283(Coch) of 1981 for the assessment year 1976-77 regarding the eligibility to depreciation on roads and fences. We direct the parties to bear their respective costs in these cases. A copy of this judgment under the seal of the High Court and the signature of the Registrar shall be forwarded to the Income-tax Appellate Tribunal, Cochin Bench.
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