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1993 (8) TMI 115 - ITAT DELHI-AExtract: .......ofessional income. The view taken by lower authorities is totally untenable under the law and cannot be sustained. As the assessee has fulfilled all the statutory conditions to claim depreciation, the same has to be allowed. The Assessing Officer is accordingly directed to allow the claim of the assessee. In the result, assessee s appeal is allowed
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