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2019 (7) TMI 1362 - HC - Income TaxClaim for amortisation of spares - ITAT deleted the addition - HELD THAT:- ITAT has noticed in the impugned order that the Assessee has consistently adopted the straight line method to determine depreciation in respect of spares. Based on the rule of consistency therefore, the ITAT found no reason to interfere with the order passed by the CIT (A) in favour of the Assessee. The Court for the same reason also finds no ground to interfere with the impugned order of the ITAT. No substantial question of law arises.
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