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2005 (10) TMI 221 - AT - Income TaxExtract: .......reement on a non-judicial stamp paper. As we have discussed in the preceding paras that the stamp paper was purchased on 12th Nov., 1999, the statement is self-serving document. In view of these facts full depreciation cannot be allowed to the assessee. We reverse the order of the learned CIT(A). In the result, the appeal of the Revenue is allowed.
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