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2005 (12) TMI 256 - AT - Income TaxExtract: ....... account for the increase and decrease accordingly cannot be brushed aside by holding that this is a mere garb of claiming depreciation. 15. Considering the aforesaid, we are stated to opine that order of the CIT(A) is not necessitous of any interference on our part. As such, we uphold the same. 16. In the result, the revenue s appeal is dismissed.
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