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2022 (10) TMI 125 - AT - Income TaxRectification of mistake u/s 154 - disallowance of additional depreciation - Asset used less than 180 days - CIT-A deleted the disallowance of additional depreciation made by the AO while passing the order u/s 154 of the Act. Grounds raised by the Revenue are rejected.HELD THAT:- No infirmity in the order passed by the Ld. CIT(A) in deleting the disallowance of additional depreciation made by the Assessing Officer while passing the order u/s 154 of the Act. Grounds raised by the Revenue are rejected.
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