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1994 (2) TMI 122 - AT - Income TaxExtract: .......f the opinion that the learned Deputy Commissioner of Income-tax (Appeals), Vijayawada is not legally correct in passing his impugned orders. Therefore, it is hereby set aside and the appeal of the assessee is allowed. I direct that the unabsorbed depreciation of Rs. 82,503 should be allowed to the assessee while framing the assessment for 1989-90.
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