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2004 (10) TMI 279 - AT - Income TaxExtract: ....... the assessee was entitled to deduction in the rectification proceedings in view of Supreme Court judgment in the case of Anchor Pressings (P.) Ltd. 12. In view of the above discussion, the order of CIT(A) is set aside and the Assessing Officer is directed to allow the depreciation as per rules. 13. In the result, appeal of the assessee is allowed.
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