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1987 (1) TMI 184 - ITAT JAIPURExtract: ....... the subsidy is not be deducted from the cost of generator for allowing of depreciation and investment allowance. The interest under s. 215 is only consequential as it has been observed by the CIT(A) that there was no liability as a consequence of assessment. We uphold the order of the CIT(A) even on this ground and dismiss the departmental appeal.
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