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1979 (6) TMI 60 - ITAT COCHINExtract: .......onsidered the contention of the assessee that depreciation was allowable in respect of the aforesaid asset at 10 per cent. 7. For the above reasons, we hold that there was no apparent mistake which could be rectified under s. 154. We, accordingly, cancel the order by the ITO purported to be under s. 154 on 20th June, 1977. 8. The appeal is allowed.
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