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1980 (6) TMI 84 - AT - Income TaxExtract: .......ness on 19th June, 1961 and not in the month of February, 1961. Therefore this case is distinguishable on facts and we are of the view that the assessee is entitled to depreciation, on the point also assessee succeeds. Since one of the grounds, as stated earlier, was not pressed by the learned Counsel for the assessee, the appeal is partly allowed.
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