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2021 (7) TMI 531 - HC - Income TaxAdditional depreciation allowed in the next year, in case, the same cannot be allowed in the earlier year - provisions in the statute to carry forward the balance additional depreciation to the following years - HELD THAT:- Issue decided against revenue as decided in M/S. COMSTAR AUTOMATIVE TECHNOLOGIES PRIVATE LTD. [2020 (3) TMI 814 - MADRAS HIGH COURT]
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