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1996 (5) TMI 118 - AT - Income TaxExtract: .......ising on the transfer of these assets which are depreciable assets, is to be computed by deducting in accordance with the provisions of section 50 of the I.T. Act, 1961, the WDV of the assets from the sale consideration. The Assessing Officer will revise the assessments accordingly. 8. In the result, these three appeals filed by Revenue are allowed
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