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1986 (4) TMI 147 - AT - Income TaxExtract: .......-tax (Fourth Amendment) Rules are concerned, since the new table of depreciation has been brought into force only on 2-4-1983, this table will not and cannot apply to any of the assessment years before the assessment year 1984-85. The orders of the Commissioner (Appeals) in these two cases are, therefore, confirmed. 49. These appeals are dismissed.
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