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2004 (1) TMI 326 - ITAT DELHI-FExtract: .......he depreciation as claimed by assessee, and tax the lease rent shown by assessee against the interest income, as assessed by the AO. 7. Since we have allowed the appeal of the assessee on merit, therefore, we are not inclined to adjudicate upon the legal ground of the assessee at this moment. 8. In the result, the appeal of the assessee is allowed.
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