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2018 (7) TMI 1166 - AT - Income TaxDisallowance of depreciation on fixed asset acquired by the assessee-society - Held that:- In the instant case, the provisions of section 11(6) are not applicable as the same will be applicable from AY 2015-16. For the impunged assessment year, respectively following the decision case of Commissioner of Income Tax-III, Pune vs. Rajasthan & Gujarati Charitable Foundation Poona [2017 (12) TMI 1067 - SUPREME COURT] the assessee trust is held eligible to claim depreciation. - Decided in favour of assessee
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