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2013 (5) TMI 1024 - ITAT PUNEExtract: .......epreciation of approach road 10% is justified. We uphold the same. 5. As a result, the appeal filed by the assessee is partly allowed. Similar issue arose in remaining three appeals, so following the same ratio all the remaining three appeals are also partly allowed as discussed above. Pronounced in the Open court on this the 29th day of May, 2013.
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