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    <description>The ITAT allowed the assessee&#039;s claim for additional depreciation on plant &amp;amp; machinery used in embroidery work, considering it as production of new articles eligible for additional depreciation. The ITAT upheld the disallowance of a portion of office expenses, following the CIT(A)&#039;s decision to reduce the disallowance from 20% to 10%.</description>
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