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1981 (9) TMI 81 - HC - Income TaxExtract: .......r 10 per cent., the grant of the higher depreciation in the first instance cannot be withdrawn by recourse to s. 154. We therefore, answer the question referred to us in the negative and in favour of the assessee. Since, however, this is a case in which there has been a considerable difference of opinion at all levels, we make no order as to costs.
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