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1992 (10) TMI 147 - AT - Income TaxExtract: .......t allowance and additional depreciation. In view of the factual and legal position stated above, subject to the directions given for the asst. yr. 1982-83, we uphold the decision of the CIT(A) directing the Assessing Officer to grant investment allowance and additional depreciation for the dumpers, tippers and trucks. 10. The appeals are dismissed.
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