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    <title>High Court Upholds Terminal Depreciation Claim u/s 32 of Income Tax Act; Terminology Not a Disqualification.</title>
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    <description>Claim of terminal depreciation - assessee had in fact claimed depreciation as contemplated under section 32 merely because it was termed as &quot;terminal depreciation&quot; was no reason to disallow the claim - HC</description>
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      <description>Claim of terminal depreciation - assessee had in fact claimed depreciation as contemplated under section 32 merely because it was termed as &quot;terminal depreciation&quot; was no reason to disallow the claim - HC</description>
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