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Deductible / Exempted income u/s 10(29) - depreciation to be excluded from the income or not - irrespective of the provision in which the word ‘depreciation’ is used, owing to the very nature of the word, it is not a loss or an expenditure or a trading liability - not to be excluded - HC

Income Tax - Deductible / Exempted income u/s 10(29) - depreciation to be excluded from the income or not - irrespective .....

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