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1978 (4) TMI 130 - ITAT MADRAS-AExtract: ....... taken, it is not necessary to consider the alternative contention, namely, that if the amount was not allowed as a deduction, depreciation should have been allowed. 18. The only other ground taken in the appeal which related to the set off of unabsorbed development rebate was not pressed before us. 19. In the result, the appeal is allowed in part.
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