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1984 (2) TMI 218 - AT - Income TaxExtract: .......wance due to the assessee under the Act. However, in the instant case, we find that compliance with those rules was in consonance with the relevant provisions of the Act governing grant of depreciation allowance. 12. In the result, we set aside the order of the Commissioner on the point and restore that of the ITO. The assessee s appeal is allowed.
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