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1999 (6) TMI 57 - AT - Income TaxExtract: ....... the circumstances, the Assessing Officer is directed to deduct the unabsorbed depreciation while computing the book profits under section 115J keeping in view our finding that the assessee is not entitled to claim additional depreciation worked out on the revalued cost of the assets. 27. In the result, appeal is allowed in part. Order accordingly.
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