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1987 (3) TMI 158 - ITAT DELHI-AExtract: .......adopted. If the asset has not at all been used for any part of the accounting year, no depreciation allowance can be claimed. The asset should have been used whether actively or passively atleast for a part of the accounting year. We accordingly find no merit in this ground. 6 to 19. These Paras are not reproduced here as they involve minor issues.
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