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2019 (6) TMI 714 - HC - Income TaxValidity of reassessment proceedings - claim of depreciation - normal income of the Assessee remains 'Nil', upon which the MAT provisions were applied - HELD THAT:- We notice that there is virtually no difference in computation income under MAT provisions in the original assessment as well as in reassessment. Entire exercise therefore would be futile. Only on that ground, Appeal is not entertained and disposed off accordingly.
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