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2001 (1) TMI 201 - AT - Income TaxExtract: .......of the, definition of WDV, as contained under section 43(6) since the assets have been sold away there is no occasion for allowing any depreciation to the assessee. The ld. representative of the assessee in fact conceded the position before the ld. CIT(A). This ground is therefore dismissed. 25. In the result, the appeal is partly allowed as above.
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