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2002 (2) TMI 334 - AT - Income TaxExtract: ....... for lack of particulars of assets. We agree with the reasons given by the learned authorised representative. Therefore, the disallowance of sales-tax, and disallowance of depreciation made by the AO and sustained by the CIT(A) are hereby deleted. The AO is directed to allow necessary relief to the assessee. 5. In the result, the appeal is allowed.
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