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1996 (8) TMI 153 - ITAT JAIPURExtract: .......cisions of the Tribunal and having regard to the decision reported in (1995) 210 ITR 118 (All), we feel that the claim of the assessee for depreciation and interest paid to third parties has to be allowed. The AO is accordingly directed to allow these claims in relation to the assessment year under consideration after verifying the factual details.
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