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1985 (7) TMI 16 - HC - Income TaxExtract: .......t for the purpose of allowing depreciation allowance ? The reference application is allowed. The Income-tax Appellate Tribunal is directed to state the case and refer the above mentioned two questions of law arising out of its order dated April 28, 1981, to this court. The parties are left to bear their own costs of these proceedings in this court.
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