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1996 (5) TMI 107 - AT - Income TaxExtract: ....... However, he prayed for directions to the lower authorities for granting depreciation on the same in the subsequent years. The AO is directed to look into the same and allow the depreciation on the amount of Rs. 4,291 in the subsequent assessment years if not already granted. 29. In the result, the appeals are allowed to the extent indicated above.
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