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1998 (8) TMI 125 - AT - Income TaxExtract: ....... different circumstances, then the normal depreciation has to be allowed. The AO is directed to reexamine this aspect and decide the claim in accordance with law, after giving full opportunity to the assessee to substantiate the claim. The order of the CIT(A) on this point is accordingly set aside. 43. In the result, the appeals are partly allowed.
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