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1994 (10) TMI 325 - AT - Income TaxExtract: .......ee would be entitled to additional depreciation and we accordingly hold that the CIT is not justified in setting aside the assessments on this issue. 9. As regards the third issue i.e. extra shift allowance the assessee has not pressed this issue and to this extent we uphold the orders of the CIT. 10. In the result, the appeals are allowed in part.
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