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1981 (11) TMI 41 - HC - Income TaxExtract: .......ission made by him before the ITO, we are not inclined to allow the assessee to lead evidence on the point that the ITO did not actually allow any depreciation for the relevant year. The second question is, therefore, answered in the affirmative, i.e., in favour of the Revenue and against, the assessee. The reference stands disposed of accordingly.
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