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1980 (2) TMI 17 - HC - Income TaxExtract: .......referred to us in the above terms by holding that the Tribunal was not right in ignoring the provisions of s. 10(4A) of the Act. This answer will mean that the Tribunal would go into the matter afresh and consider whether the depreciation is allowable in whole or in part in the light of s. 10(4A). In the circumstances, we make no order as to costs.
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