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2018 (1) TMI 1305 - HC - Income TaxDepreciation claim of assessee trust - double deduction - Held that:- Supreme Court in Commissioner of Income Tax Vs. Rajasthan and Gujarati Charitable Foundation Poona [2017 (12) TMI 1067 - SUPREME COURT] has upheld the decision of this Court in Institute of Banking Personnel Selection [2003 (7) TMI 52 - BOMBAY High Court] and negatived the contention of the Revenue that by granting benefit of depreciation, the assessee would be availing double benefit for the period prior to Assessment Year 2015-16. - Decided in favour of assessee.
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