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2021 (3) TMI 1420 - HC - Income TaxReview petition - Depreciation on computers disallowed u/s 40(a)(ia) - decision of this Court in M/s. WIPRO LTD. 2015 (10) TMI 826 - KARNATAKA HIGH COURT does not apply to the case of the assessee - HELD THAT - From perusal of the judgment 2020 (12) TMI 738 - KARNATAKA HIGH COURT it is clear that we have not expressed any opinion as to whether or not the decision of M/s. WIPRO LTD. supra apply to the case of the assessee. Therefore it is clarified that it would be open for the assessee to contend before the Tribunal that the aforesaid decision does not apply to the case of the assessee. With the aforesaid clarification review petition is disposed of.
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