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1958 (9) TMI 98 - HC - Income TaxExtract: .......depreciation which can be carried forward under any rules applicable to a part B State must also be taken into account. In our opinion, the Tribunal was right in the view that it took on both the questions. The result therefore is that the answer that we must give to question (1) is in the negative and the answer to question (2) in the affirmative.
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