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2005 (5) TMI 672 - AT - Income TaxExtract: .......ted by the judicial decisions and accounting principles. Accordingly, the order of the CIT (Appeals) deleting the impugned disallowance of depreciation made by the Assessing Officer is upheld and ground No. (ii) of appeal of the revenue for assessment year 1995-96 is rejected. 33. In the result, both the appeals filed by the revenue, are dismissed.
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