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Disallowance of depreciation - purchase of assets were allowed as application of income u/s 11 of assessee - d when the assessee again claimed the same amount in the form of depreciation such notional claim became a cash surplus available with the assessee which was outside the books of account of the trust unless it was written back which was not done by the assessee - Tri

Income Tax - Disallowance of depreciation - purchase of assets were allowed as application of income u/s 11 of assessee - d when the assessee again claimed the same amount in the form of depreciation, .....

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