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1984 (7) TMI 180 - ITAT MADRAS-AExtract: .......previous year is only for a period of twelve months the full amount of the depreciation calculated at the statutorily prescribed rate shall have to be allowed in respect of assets which have actually been used at any time during that period. We would, therefore, reject these grounds raised by the Revenue. 11. In the result, the appeal is dismissed.
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