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1983 (9) TMI 150 - ITAT JABALPURExtract: .......ssued by the department and the views taken by the several Benches of the Tribunal as well as by the High Courts, we are of the opinion that the AAC s order withdrawing depreciation was not fair to the assessee. We, accordingly, accept the appeal and restore the depreciation as originally allowed by the ITO. 4. In the result, the appeal is allowed.
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