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1981 (2) TMI 113 - ITAT CALCUTTA-DExtract: .......oration after decay hence no initial depreciation u/s 32 (1) (vi) of the Act is allowable and being so, we hold that the authorities below were justified in not accepting the assessee s claim for initial depreciation for the year under consideration. Hence, we confirm their respective orders on this issue. 14. In the result, the appeal is dismissed
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