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1991 (6) TMI 99 - ITAT CHANDIGARHExtract: .......ided for and the assessee cannot claim set off of earlier years depreciation in computing the book profit as is envisaged in the Explanation attached to section 115J(1). The impugned order of the learned first appellate authority stands reversed and that of the assessing officer stands restored. 8. The Revenue succeeds and its appeal stands allowed
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