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1983 (2) TMI 92 - AT - Income TaxExtract: .......opinion that the assessee is entitled to depreciation as claimed. While coming to this conclusion, we have considered the authorities cited by the revenue viz. Sardar Tara Singh vs. CIT (1963) 47 ITR 756 (MP) and CIT vs. Hindustan Cold Storage and Refrgn. P. Ltd. (Delhi) 1976 CTR (Del) 78 (1976) 103 ITR 455 (Del). 6. Appeal of the assessee allowed.
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