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1983 (4) TMI 96 - AT - Income TaxExtract: .......des this fact the ld. CIT (A) has also mentioned that the salary of the mechanics and operators stood debited in the account books and this fact too was not controverted before us. We, therefore, agree with the CIT (A) that the assessee was entitled to depreciation and consequently this ground also fails. 12. In the result, the appeal is dismissed.
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