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1983 (1) TMI 95 - ITAT ALLAHABAD-AExtract: .......appear to be justified and is hereby deleted. It follows, therefore, that the depreciation on this amount allowed in the assessment should also be withdrawn. 20. The other grounds of appeal, both for the assessment year 1975-76 and for the assessment year 1976-77 were not pressed before us at the time of hearing. 21. The appeals are partly allowed.
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